Advertising expenses Depreciation expense-administrative office Depreciation expense-plant and equipment Depreciation expense-delivery trucks Materials inventory, beginning Materials inventory, ending Direct materials purchases Direct labor Indirect labor Finished goods inventory, beginning Finished goods inventory, ending Insurance on plant Heat and light for plant Repairs on plant building Supervisor's salary-plant Supplies-plant Supplies-administrative office Work-in-process inventory, beginning Work-in-process inventory, ending Sales representatives' salaries Sales revenue 154,000 76,600 324,000 47,800 20,000 24,000 430,000 528,000 277,000 55,800 44,600 34,400 23,600 38,000 99,200 132,800 79,200 33,000 40,600 327,000 2,968,000 Advertising expenses Depreciation expense-administrative office Depreciation expense-plant and equipment Depreciation expense-delivery trucks Materials inventory, beginning Materials inventory, ending Direct materials purchases Direct labor Indirect labor Finished goods inventory, beginning Finished goods inventory, ending Insurance on plant Heat and light for plant Repairs on plant building Supervisor's salary-plant Supplies-plant Supplies-administrative office Work-in-process inventory, beginning Work-in-process inventory, ending Sales representatives' salaries Sales revenue 154,000 76,600 324,000 47,800 20,000 24,000 430,000 528,000 277,000 55,800 44,600 34,400 23,600 38,000 99,200 132,800 79,200 33,000 40,600 327,000 2,968,000