Purchases of raw materials $184,666 Maintenance, factory 42,466 Direct labour 36,166 Depreciation, factory equipment 62,266 Indirect materials, factory 3,966 Selling and administrative salaries 47,966 Utilities, factory 29,666 Sales commissions 19,366 Insurance, factory equipment 4,966 Depreciation, sales equipment 23,666 Advertising expenses 116,566 Rent, factory building ? The company also provided details regarding the balances in the inventory accounts at the beginning and end ofthe month as follows: Beginning End of of Month Month Raw materials $ 43,666 ? Work in process 31,266 ? Finished goods 24,666 ? Raw materials used in production cost $200,880, total overhead costs for the month were $226,160, the goods available for sale totalled $432,000, and the cost of goods sold totalled $371,500