Administrative salaries Advertising expense Depreciation-factory building Depreciation-factory equipment Depreciation-office equipment $2,400 $1.200 $800 $1,600 $180 Direct labour cost $21.900 Raw materials inventory, beginning $2,100 Raw materials inventory, ending $3,200 Finished goods inventory, beginning $46,980 Finished goods inventory, ending $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 Taxes on factory $450 Travel and entertainment expense $1,410 Work-in-process inventory, beginning $1,670 Work-in-process inventory, ending $1,110