R Comfort Sets, a manufacturer of beds has provided the following information from its accounting records for the month of November. Raw materials are for springs and fabric used in the manufacture of the beds Administrative salaries $4,800 Advertising expense $2,400 Depreciation factory equipment $3,200 Depreciation-office equipment $360 Assembly worker salaries $43,800 Raw materials inventory, beginning $4,200 Raw materials inventory, ending $6,400 Finished goods inventory, beginning $93,960 Finished goods inventory, ending $88,820 General business liability insurance $480 expense Factory Maintenance worker salaries $23,600 Insurance on factory $2,800 Purchases on raw materials $29,200 Repairs and maintenance of factory $1,800 Sales salaries $4,000 Taxes on factory $9,000 Travel and entertainment expense $2,820 Work-in-process inventory, beginning $3.340 Work-in-process inventory, ending $2,220