Consider the following information for Huntersville Inc. for the fiscal year ended December 31. Depreciation expenseadministrative office $ 35,850 Depreciation expenseplant and equipment 91,500 Direct laborwages 530,400 Materials Inventory, Dec. 31 34,250 Materials Inventory, Jan. 1 24,500 Direct materials purchases 182,500 Finished goods inventory, Dec. 31 24,400 Finished goods inventory, Jan. 1 16,100 Heat, light, and powerplant 47,300 Indirect labor 27,200 Property taxesplant 36,750 Sales representatives salaries 150,500 Sales revenue 1,616,000 Factory supervisors salary 67,650 Suppliesadministrative office 18,200 Suppliesplant 30,100 Work-in-process inventory, Dec. 31 11,200 Work-in-process inventory, Jan. 1 25,750?