Armando Corporation incurred the following expenses:

$\backslash$table$[[,2022,2023],[$Salaries$,515,000,614,000],[$Materials$,90,000,70,000],[$Insurance and utilities,$14,000,19,000],[$Promotion expense,$11,000,18,000],[$Advertising$,-0-,20,000],[$Cost of market survey,$8,000,-0-$