\begin{tabular}{|l|r|l|c|} \hline Advertising Expense & $22,250 & Direct Labor & $564,500 \\ \hline Depreciation expense - Office Equip. & 10,440 & Income taxes expense & 138,700 \\ \hline Depreciation expense - Selling Equip. & 12,125 & Indirect labor & 61,000 \\ \hline Depreciation expense - Factory Equip. & 37,400 & Misc. Production costs & 10,440 \\ \hline Factory supervision & 123,400 & Office salaries expense & 72,875 \\ \hline \begin{tabular}{l} Factory supplies used (indirect \\ materials) \end{tabular} & 8,060 & Raw materials purchased & 896,375 \\ \hline Factory utilities & 39,500 & Rent expense - office space & 25,625 \\ \hline Inventories: & & Rent expense - selling space & 29,000 \\ \hline Raw Materials, Dec 31, 20-x & 42,375 & Rent expense - factory building & 95,500 \\ \hline Raw Materials, Dec 31, 20xx & 72,430 & Maintenance expense-factory & 32,375 \\ \hline Goods-in-Process, Dec 31, 20-x & 14,500 & Sales & 5,002,000 \\ \hline Goods-in-Process, Dec 31, 20xx & 16,100 & Sales Discounts & 59,375 \\ \hline Finished Goods, Dec 31, 20-x & 179,200 & Sales salaries expense & 297,300 \\ \hline Finished Goods, Dec 31, 20xx & 143,750 & & \\ \hline \end{tabular} FRONI RANGE FURNITURE Manufacturing Statement For the year ended December 31,20xx Direct Materials Raw materials inventory, December 31, 20-x Raw materials purchased Raw materials available for use Less raw materials inventory, December 31, 20xx Raw materials used Factory Supplies used (Indirect Materials) Direct materials used Direct Labor Factory Overhead Depreciation expense - Factory Equipment Factory Supervision Factory Supplies used Factory Utilities Indirect Labor Miscellaneous production costs Rent expense - Factory building Misc. Factory maintenance Total factory overhead costs Total manufacturing costs Goods-in-Process Inventory, December 31, 20-x Total cost of goods in process Less Goods-in-Process Inventory, December 31, 20xx Cost of Goods Manufactured