Pinactice QRESTIONS. Green Foods Manufacturing Company (Green) provided the following details about operations in the year 2022. Purchase of raw materials $130,000 Maintenance, factory 37,000 Direct labour 32,500 Depreciation, factory equipment 55,000 Indirect materials, factory 3,000 Selling and administrative salaries 42,500 Utilities, factory 26,000 Sales commissions 17,500 Insurance, factory equipment 4,000 Depreciation, sales equipment 20,000 Advertising expenses 107,500 Rent, factory building ? The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows: Beginning of the year End of the year Raw materials $25,000 ? Work in process 24,000 ? Finished goods 15,000 ? Raw materials used