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 $ 99,500 19,500. 26, 500 47, 700 5,000 69,500 30,000 73, 800 545,000 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 27,000 1,000 83, 800 23, 800 65,000 7,000 30,000 10,000 40,000