Carla Vista Corporation has the following cost records for the year ended December 31, 2022: Indirect factory labour Direct materials used Work in process (1/1/2022) Work in process (12/31/2022) Finished goods (1/1/2022) Finished goods (12/31/2022) Factory utilities Depreciation, factory equipment Direct labour $5,480 253,600 31,000 27,200 35,300 29,100 41,500 34,400 303,300

Carla Vista Corporation has the following cost records for the year ended December 31.2022: \begin{tabular}{lr} \hline Work in process (1/1/2022) & 31,000 \\ \hline Work in process (12/31/2022) & 27,200 \\ \hline Finished goods (1/1/2022) & 35,300 \\ \hline Finished goods (12/31/2022) & 29,100 \\ \hline Factory utilities & 41,500 \\ \hline Depreciation. factory equipment & 34,400 \\ \hline Direct labour & 303,300 \\ Indirect materials & 22,600 \\ \hline Factory manager's salary & 63,100 \\ Selling and administrative expenses & 341,300 \\ Net sales & 1,243,000 \\ Factory machinery rent & 42,900 \end{tabular}