Inventories Beg. End. Raw materials $ 18,500 $ 12,500 Work in process 41,100 18,500 Finished goods 29,500 15,500 Purchases 220,000 Indirect labor 21,200 Factory supplies 1,000 used Other expenses: Depreciation - Factory equipment 10,300 Utilities - Sales 1,500 Utilities - Factory 5,000 Insurance - Factory 10,000 Insurance - Office 25,500 Office supplies expense 1,900 Depreciation - Office equipment 5,000 Repair/Maintenance - Factory 7,000 Direct labor is $315,000