Administrative salaries expense $ 135,000 Depreciation expense - Factory equipment 52,400 Depreciation expense - Delivery vehicles 36,200 Depreciation expense - Office equipment 24,800 Advertising expense 22,350 Direct labor 268,000 Factory supplies used 12,000 Income taxes expense 91,500 Indirect labor 35,000 Indirect material 24,000 Factory insurance 15,500 Factory utilities 14,000 Factory maintenance 7,500 Inventories Raw materials inventory, January 1 32,000 Raw materials inventory, December 31 28,000 Goods in process inventory, January 1 33,780 Goods in process inventory, December 31 37,460 Finished goods inventory, January 1 56,970 Finished goods inventory, December 31 62,000 Raw materials purchases 325,000 Rent expense - Factory 50,000 Rent expense - Office space 24,000 Rent expense - Selling Space 24,000 Sales salaries expense 97,500 Sales 1,452,000 Sales discounts 29,000