Carlton Manufacturing Company provided the following details about operations in February: Purchases of raw materials Maintenance, factory $175,000 41,500 Direct labour 35,500 Depreciation, factory equipment 61,000 Indirect materials, factory 3,750 Selling and administrative salaries 47,000 Utilities, factory 29,000 Sales commissions 19,000 Insurance, factory equipment 4,750 Advertising expenses Depreciation, sales equipment Rent, factory building 23,000 115,000 ? The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows: Beginning Raw materials Work in process Finished goods End of of Month Month $ 40,000 ? 30,000 22,500 ? ? Raw materials used in production cost $189,000, total overhead costs for the year were $216,800, the goods available for sale totalled $420,000, and the cost of goods sold totalled $362,500.