Required information [The following information applies to the questions displayed below.] The following year-end information is taken from the December 31 adjusted trial balance and other records of Leone Company. Advertising expense $ 44,000 Depreciation expense-Office equipment 23,000 Depreciation expense-Selling equipment 24,000 Depreciation expense-Factory equipment 66,000 Raw materials purchases (all direct materials) 760,000 Maintenance expense-Factory equipment Factory utilities 40,800 36,200 Direct labor 464,000 Indirect labor 70,000 Office salaries expense 42,000 25,000 Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Sales salaries expense 60,000 144,000 346,000