Required information [The following information applies to the questions displayed below.] The following calendar year-end information is taken from the December 31, 2019, 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 Raw materials, December 31, 2018 Raw materials, December 31, 2019 Work in process, December 31, 2018 Work in process, December 31, 2019 Finished goods, December 31, 2018 Finished goods, December 31, 2019 $ 28,750 Direct labor 7,250 Income taxes expense 8,600 Indirect labor 33,550 102,600 Miscellaneous production costs office salaries expense 7,350 Raw materials purchases 33,000 Rent expense-office space Rent expense-Selling space 166,850 Rent expense-Factory building 182,000 $ 675,480 233,725 56,875 8,425 63,000 925,000 22,000 26,100 76,800 Maintenance expense-Factory equipment 35,400 15,700 Sales 4,462,500 19,380 Sales salaries expense 167,350 136,490 392,560