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 $ 27,200 Direct labor 11,300 Income taxes expense 9,800 Indirect labor 38,600 Miscellaneous production costs 118,300 Office salaries expense 8,700 Raw materials purchases 43,000 Rent expense-Office space Rent expense-selling space 156,000 Rent expense-Factory building 195,000 Maintenance expense-Factory equipment 18,700 Sales 24,000 Sales salaries expense 160,300 140,600 $ 681,400 261,800 55,800 11,600 65,000 952,000 24,000 27,400 82,400 38,600 4,526,200 391,700 | LEONE COMPANY Schedule of Cost of Goods Manufactured For Year Ended December 31, 2019 Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured