Raw materials purchased 275,000 Raw materials requisitioned 280,000 Charged directly to jobs 220,000 Indirect Material 60,000 Costs for employee services: Direct labor 180,000 Indirect labor 72,000 Sales commissions 63,000 Administrative salaries 90,000 Rent for year Related to factory operations 13,000 Utility costs incurred in factory 57,000 Advertising costs 140,000 Depreciation on equipment 100,000 Equipment used in factory 88,000 Equipment used in sales & admin. 12,000