Carlton Manufacturing Company provided the following details about operations in February. Purchases of raw materials 148,000 Maintenance, factory 38,000 Direct labour 33,700 Depreciation, factory equipment 57,400 Indirect materials, factory 3,300 Selling and administrative salaries) 44,300 Utilities, factory 27,200 Sales comissions 18,100 Insurance, factory equipment 4,300 Depreciation, sales equipment 21,200 Advertising expenses 110,500 Rent, factory building The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows: Beginning End of Month of Month Raw materials work in process Finished goods 5 31,000 26,400 15,000 Raw materials used in production cost $155,520, total overhead costs for the year were $188,720, the goods available for sale totalled $384,000, and the cost of goods sold totalled $335,500