calculate direct materials used, prime cost, manufacturing overhead, conversion cost, costs of goods manufactured , costs of goods sold and operating income

Receptionist Salaries$28,250

Office Manager Salaries$43,600

Beginning Finished Goods Inventory$21,500

Ending Finished Goods Inventory$34,500

Depreciation on Factory Building$14,500

Insurance on Factory and Equipment$7,500

Indirect Labor Cost$9,000

Property taxes on Factory Building$12,250

Indirect Materials Used$12,000

Beginning Direct Materials Inventory$10,500

Ending Direct Materials Inventory$11,500

Sales Revenue$ 393,500

Direct Materials Purchased$26,500

Direct labor$83,000

Sales Persons Salaries$70,000

Sales Travel Allowances$20,000

Beginning Work-In-Process Inventory$15,250

Ending Work-in-Process Inventory$8,750