Administrative salaries Advertising expense $2,400 1,200 Depreciation factory building 800 Depreciation factory equipment Depreciation office equipment 1,600 180 Direct labour cost 21,900 Raw materials inventory, beginning 2,100 Raw materials inventory, ending Finished goods inventory, beginning Finished goods inventory, ending 3,200 46,980 44,410 General liability insurance expense 240 Indirect labour cost 11,800 Insurance on factory 1,400 Purchases of raw materials 14,600 Repairs and maintenance of factory 900 Sales salaries 2.000 450 Taxes on factory