All School Logos & More (ASLM) design and manufacture school uniform crests. After production, the crests are placed into individual plastic cases, before being transferred into Finished Goods. The accounting records of the business for the quarter to December 31, 2021, for the manufacturing of uniform crests for Hill Point High School are given below. Inventory Raw Materials 1/10/2021 31/12/2021 $72,000 $65,000 Work in Progress $138,875 $129,125 Finished Goods $149,500 $141,700 Other information: Sales Revenue Factory Labour Raw Materials Purchased Office Cleaner's Wages $1,694,950 239,700 235,000 4.500 23,500 Factory Supplies Used Depreciation: Factory Plant & Equipment Total Utilities' Plant Supervisor's Salary Design Costs (School Logo) Packaging Material Cost Total Insurance 2 Delivery Vehicle Drivers' Wages Depreciation: Delivery Vehicle Property Taxes 3 Administrative Wages & Salaries Sales Commission 32,000 118,750 180,000 4,300 35,000 60,000 41,250 7,250 105,000 123,750 2% of Net Profit before Commission