Given the following selected account balances of Randa Company.

Sales	$	1,176,000
Raw materials inventory, Dec. 31, 2010		45,000
Goods in process inventory, Dec. 31, 2010		54,100
Finished goods inventory, Dec. 31, 2010		63,500
Raw materials purchases		155,300
Direct labor		241,000
Factory computer supplies used		21,000
Indirect labor		45,000
Repairs