Anthony Co. manufactures office furniture at its plant in Ontario.In August, the plant accountant collected the following data concerning operations during the month of July:

Purchases of raw materials$48,000

Direct labour75,000

Manufacturing overhead110,200

Sales revenue455,000

Various Selling and Administrative expenses:

Depreciation25,000

Salaries and wages67,000

Utilities3,000

Advertising6,000

Sales commissions12,000

InventoryBeginningEnding

Raw materials$12,000$21,000

Work in process48,00067,000

Finished goods30,00036,000

In an Income Statement, the Selling and Administration expenses would be