Cost and sales information for the most recent fiscal year are shown below: WALLACE RIVER COMPANY Cost and Sales Information For the Year Ended December 31 Purchases of raw materials Raw materials inventory, beginning Raw materials inventory, ending Depreciation, factory Insurance, factory Direct labour Maintenance, factory Administrative expense Sales Utilities, factory $ 90,500 10,500 17,500 Supplies, factory Selling expense Advertising expense Indirect labour, factory Work in process inventory, beginning Work in process inventory, ending. Finished goods inventory, beginning Finished goods inventory, ending 42,300 5,000 60, 500 30,000 70, 200 455,000 27,000 1,000 80,200 20, 200 65,000 7,000 30,000 10,000 40,000