Cost and sales information for the most recent fiscal year are shown below: Eastern Shore Ltd Cost and Sales Information For the Year Ended December 31, 2021 Sales 495,000 Administrative expense 71,800 Selling expense 81,800 Purchases of raw materials 94,500 Raw materials inventory, beginning 14,500 Raw materials inventory, ending 21,500 Depreciation, factory 44,700 Insurance, factory 5,000 Direct labour 64,500 Maintenance, factory 30,000 Utilities, factory 27,000 Supplies, factory 1,000 Advertising expense