Required information [The following information applies to the questions displayed below.] The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Inventories $674,300 249,000 56,600 10,000 62,000 984,000 24,000 27,200 78,500 39,100 4,606,000 392,900 $32,300 Direct labor 10,800 Income taxes expense 10,800 Indirect labor 35,700 Miscellaneous production costs 108,500 Office salaries expense 7,900 Raw materials purchase 35,000 Rent expense-Office space Rent expense-Selling space Raw materials, December 31, 2016 Raw materials, December 31, 2017 Work in process, December 31, 2016 Work in process, December 31, 2017 Finished goods, December 31, 2016 Finished goods, December 31, 2017 152,600 Rent expense-Factory building 188,000 Maintenance expense-Factory equipment 15,500 Sales 22,400 Sales salaries expense 163,800 137,200