Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

Depreciation on sales office	$ 9,300
Depreciation on factory equipment	16,600
Factory supervisor salary	50,400
Sales commissions	23,600
Lubricants used in factory equipment	3,900
Insurance costs for factory	21,200
Wages paid to maintenance workers	115,200
Fabric used to upholster furniture	10,500
Freightminusin (on raw materials)	3,300
Costs of delivery to customers	9,700
Wages paid to assemblyminusline workers	115,100
Lumber used to build product	82,600
Utilities in factory	54,900
Utilities in sales office	26,000

Direct material costs for Country Furniture Company totaled

2.

Selected financial information for Greek Food Producers is presented in the following table (000s omitted).

Beginning raw materials inventory	$400
Ending raw materials inventory	$230
Direct labor	$410
Operating expenses	$680
Purchases of direct materials	$450
Beginning work in process inventory	$390
Ending work in process inventory	$670
Sales revenue	$5,200
Manufacturing overhead	$780
Beginning finished goods inventory	$340
Ending finished goods inventory	$250

What was operating income?

3.

paper Clip Company sells office supplies. The following information summarizes the company's operating activities for theyear:

Utilities for the store	$ 10,100
Sales commissions	110,400
Sales revenue	164,700
Purchases of merchandise	89,800
January 1 inventory	027,000
Rent for store	14,200
December 31 inventory	23,500

What is gross profit?