Oriole Corporation incurred the following costs while manufacturing its product: Materials used in product Depreciation on plant Property taxes on warehouse Labour costs of assembly-line workers Factory supplies used $120,200 62,800 8,020 110,100 25,400 Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks $45,050 19,300 21,900 35,400 50,300 Work in process inventory was $10,700 at January 1 and $14,100 at December 31. Finished goods inventory was $60,600 at January 1 and $51,000 at December 31.

Work in process imventory was $10,700 at January 1 and $14,100 at December 31 . Finished goods inventory wa $60,600 at January 1 and $51.000 at December 31