- Direct Labour 29,400 - Purchase of raw materials 51,660 - Factory Management monthly salary 12,600 - Monthly Repair factory (50\%); office (50\%) 5,040 - Advertising expense 37,800 - Factory Insurance 378 - The salesperson, salaries 21,000 - Rent for factory machinery 9,660 - Factory supplies 1,932 - Depreciation, office equipment 1,470 - Depreciation, factory equipment 8,820 \begin{tabular}{lr} - Beg, Raw Materials & 8,820 \\ - Ending, Raw Materials & 3,360 \\ \hline - Bea Workin. Prochec & 630 \end{tabular} -Beg,Work-in-Process-EndingWorkin-Process6,9304,200 - Ending, Work-in-Process - Beg. Finished Goods 2,163 - Ending, Finished Goods 9,765 - Sales Revenue 1,050,000 Piease Caiculate the Net Income