Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Inventories Raw materials, December 31, 2018 Raw materials, December 31, 2019 Work in process, December 31, 2018 Work in process, December 31, 2019 Finished goods, December 31, 2018 Finished goods, December 31, 2019 $ 31,700 Direct labor 7,800 Income taxes expense 9,800 Indirect labor 30,988 Miscellaneous production costs 132,500 Office salaries expense 9,700 Raw materials purchases 34,000 Rent expense-Office space Rent expense-Selling space 153,600 Rent expense-Factory building 198, ee Maintenance expense-Factory equipment 15,400 Sales 24,900 Sales salaries expense 164,400 139,9ee $ 677,700 241,100 55,900 10,000 64, eae 962,800 22,eee 27,80 76,30 36,800 4,466,200 395,800 Required information For Year Ended December 31, 2019 Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured Income Statement For Year Ended December 31, 2019 Cost of goods sold Goods available for sale 0 Cost of goods sold 0 0 Operating expenses Selling expenses Total selling expenses General and administrative expenses 0 Required information Operating expenses Selling expenses 0 Total selling expenses General and administrative expenses 0 Total general and administrative expenses Total operating expenses Income before taxes 0 0 Net income $ 0