Depreciation, office equipment Depreciation, factory equipment Beg, Raw Materials Ending, Raw Materials Beg, Work-in-Process Ending, Work-in-Process Beg, Finished Goods Ending, Finished Goods Sales Revenue Direct Labour Purchase of raw materials Factory Management monthly salary Monthly Repair factory (50%); office (50%) Advertising expense Factory Insurance The salesperson, salaries Rent for factory machinery Factory supplies Please Calculate the Gross Profit