Following is information from the records of the Toronto Company for July 2014. * Classified as manufacturing overhead

PS-33. Cost of Goods Manufactured and Income Statement Following is information from the records Of the Toronto Company for July 2014. Purchases Raw materials . Manufacturing supplies.. Office supplies.... Sales . Administrative salaries . . Direct labor . Production employees' fringe benefits'. . Sales commissions Production supervisors' salaries ... Plant depreciation Office depreciation . Plant Plant utilities . . Office utilities.. Office maintenance . production equipment rent , Office equipment rent Classified as manufacturine S 85,000 3,5cq 445,800 12,000 117,500 4,000 55,000 7,200 14,000 22,000 10,000 35,000 8,000 2,000 6,000 1,300