CandyCompany manufactures candy and has the following information for june 2010. Sales totaled $4,125,000.00 and gives a 4% commission to its sales staff charged as a selling expense. A total of 100,000 direct labor hours were worked for the month with a rate of $6.00 per hour. Raw materials purchases $ 500,000.00 Salaries of Sales Staff 320,000.00 Salary of General Manager 250,000.00 Utilities Expense - Factory 190,000.00 Rent for factory 170,000.00 Administrative Salaries 140,000.00 Rent for Sales Shop 130,000.00 Indirect labor 120,000.00 Factory supervisor's salary 90,000.00 Indirect materials 45,000.00 Utilities Expenses - Office 47,000.00 Factory supplies 45,000.00 Maintenance cost in the factory 35,000.00 Depreciation - Factory Equipment 25,000.00 Depreciation - Office Administrative Equipment 22,000.00 Office Supplies Expense 15,000.00 Insurance for Administrative Offices 6,000.00 Insurance for Factory Premises 5,000.00 Miscellaneous Expense - Office 3,500.00

Inventory levels are as follows: Beginning Inventory Ending Inventory Raw Materials $180,000.00 $140,000.00 Work In Process 180,000.00 200,000.00 Finished Goods 150,000.00 125,000.00

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. Manufacturing cost , Cost of Goods Manufactured , Cost of Goods Sold , Net Operating Income