Carlton Manufacturing Company provided the following details about operations in February: Purchases of raw materials Maintenance, factory Direct labour Depreciation, factory equipment Indirect materials, factory Selling and administrative salaries Utilities, factory Sales commissions Insurance, factory equipment Depreciation, sales equipment Advertising expenses Rent, factory building $ 136,000 37,600 32,900 55,800 3,100 43,100 26,400 17,700 4,100 20,400 108,500 ? The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows: Beginning End Raw materials Work in process Finished goods of Month of Month $ 27,000 24,800 16,000 ? ? ? Raw materials used in production cost $141,680, total overhead costs for the year were $176,240, the goods available for sale totalled $368,000, and the cost of goods sold totalled $323,500.