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 Beg, Raw Materials 3,360 Ending, Raw Materials 6,930 Beg, Work-in-Process 4,200 Ending, Work-in-Process 2,163 Beg, Finished Goods 9,765 Ending, Finished Goods 16,002 Sales Revenue 1,050,000 Please Calculate the Operating Expense