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Financial Information Summary: Assumptions: Unit Selling Price: $10 $ Sales Revenue: 950,000 Direct Materials: Beginning Inventory 25,000 Purchases 220,000 Ending Inventory 30,000 Direct Labor 150,000

Financial Information Summary: Assumptions: Unit Selling Price: $10 $ Sales Revenue: 950,000 Direct Materials: Beginning Inventory 25,000 Purchases 220,000 Ending Inventory 30,000 Direct Labor 150,000 Manufacturing Overhead: Factory Utilities 20,000 Depreciation on Factory Equipment 50,000 Indirect Labor 70,000 Selling and Administrative Expenses: Marketing and Advertising 45,000 Administrative Salaries 100,000 Finished Goods Inventory: Beginning 90,000 Ending 80,000 Work in Process Inventory: Beginning 15,000 Ending 10,000 Additional Overheads Maintenance Costs: 30,000 Factory Insurance 25,000

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