Case 1 The San Francisco Corporation has the following account balances:Prepare cost of good sold

Advertising expenses Finished goods	70,000
Selling expenses	60,000
Purchases of raw materials	55,000
Promotion expenses	50,000
Direct labor	50,000
Finished goods, Jan. 1, 2019 Beginning	45,000
Raw materials inventory, Jan. 1, 2019 Beginning	27,000
Finished goods, Dec. 31, 2019 Ending inventory	12,000
Tax expense	12,000
Indirect materials	10,000
Raw materials inventory, Dec. 31, 2019 Ending	10,000
Work-in-process, Dec. 31, 2019 Ending inventory	8,000
Factory utilities	7,000
Office supplies used	6,000
Sales	400,000
Indirect labor	12,000
Work-in-process inventory, Jan. 1, 2019 Beginning	6,000
Factory supervision	5,000
Other production costs	5,000
Supervisor salary factory	4,000
Depreciation expense-Factory equipment	3,000
Maintenance expense Factory equipment	3,000
Rent expense Factory building	2,000