Advertising expense $ 64,000 Depreciation expense-Office equipment 43,000 Depreciation expense-Selling equipment 44,000 Depreciation expense-Factory equipment 86,000 Raw materials purchases (all direct materials) 960,000 Maintenance expense-Factory equipment 46,800 Factory utilities 40,200 Direct labor 544,000 Indirect labor Office salaries expense Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Sales salaries expense 82,000 49,000 29,000 70,000 168,000 403,000 Raw materials inventory, beginning Raw materials inventory, ending Work in process inventory, beginning Sales Work in process inventory, ending Finished goods inventory, beginning Finished goods inventory, ending $ 192,000 197,000 58,000 3,134,000 62,000 81,000 89,000 Direct materials LEONE COMPANY Schedule of Cost of Goods Manufactured For Year Ended December 31 Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs 0 $ 0 o Cost of goods sold Goods available for sale Cost of goods sold LEONE COMPANY Income Statement For Year Ended December 31 0 $ 0 0