Cost and sales information for the most recent fiscal year are shown below:

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 91, ooo 11, ooo 18, ooo 0k 42, 600 nces 61, ooo 70, 400 460, 000 27 , ooe 80, 400 65, ooo 40,000 Purchases of raw materials Raw matfrials Rawanaterials inventory, ending Depreciation, factory Insurance, factory Direct labour Maintenance, factory Administrative expense Sales Utilities, factory 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 5 , ooo 30,000 1, ooo 20, 400 7 , ooo 30, ooo 10,000