Question 5 of 6 < > View Policies Show Attempt History Current Attempt in Progress Sage Hill Corporation incurred the following costs during 2022. Direct materials used in product $105,600 Advertising expense $39,600 Depreciation on factory 52,800 Property taxes on factory 12,400 Property taxes on store 6,600 Delivery expense 18,400 Labor costs of assembly-line workers 96,800 Sales commissions 30,800 Factory supplies used 20,400 Salaries paid to sales clerks 44,000 0 Work in process inventory was $10,600 at January 1 and $13,600 at December 31. Finished goods inventory was $52,800 at Ja 1 and $40,100 at December 31. (a)