Gala Sporting Goods Company manufactured 85,000 units in 2020 and reported the following costs: Glue Purchased $ 16,000 Materials Handling 184,000 Spray Paint Purchased 18,400 Transportation in 10,500 Indirect Manufacturing Labor 175,200 Direct Manufacturing Labor 1.925,000 Direct Materials, 1/1/2018 284,000 Finished Goods. 1/1/2018 546,000 Finished Goods, 12/31/2018 1,079,000 Work-in-process, 1/1/2018 81,000 Work-in-process, 12/31/2018 53,000 Plant Rent Depreciation Equipment Salary of Plant Manager Property Taxes-Equipment Depreciation-Sales Office Computers Direct Material Purchases Direct Materials, 12/31/2018 Sales Revenue Sales Commissions Sales Salaries Advertising Costs Administration Costs $ 275,000 185,000 38,000 27,000 15,100 2,798,000 264,200 10,700,000 107,000 473,000 390,000 Compute manufacturing overhead. 700,000 $944,200 5918,600 $929.100 $933,700