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The following informations available for sharika Company for 2016: Inventories January 1 December 31 Materials $401,160 $501,450 Work in process 722,090 681,970 Finished goods 694,010 697,020 Advertising expense Depreciation expense-office equipment Depreciation expense-factory equipment Direct labor Heat, light, and power factory Indirect labor Materials purchased Office salaries expense Property taxes factory Property taxes-headquarters building Rent expense-factory $340,480 49,140 64,690 772,230 25,570 90,260 757,190 264,260 21,060 43,630 35,600 3,545,250 435,260 17,550 11,030 Sales Sales salaries expense Supplies.factory Miscellaneous costs.factory