Marigold Company produces small gasoline-powered engines for model airplanes. Mr. Clemens, Marigold's CFO, has presented you with the following cost information: Direct Materials Inventory, beginning $ 82,000 Direct Materials Inventory, ending $ 125,000 Work in Process Inventory, beginning $ 158,000 Work in Process Inventory, ending $ 97,300 Direct labor $ 758,000 Direct materials purchases $ 962,000 Insurance, factory $ 59,300 Depreciation, factory $ 22,900 Depreciation, executive offices $ 13,000 Indirect labor $ 206,000 Utilities, factory $ 15,300 Utilities, executive offices $ 8,400 Property taxes, factory $ 18,800 Property taxes, executive offices $ 14,400 Marigold Company Schedule of Cost of Goods Manufactured Direceber