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 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 34,600 Direct labor 8,200 Income taxes expense 9,999 Indirect labor 32,000 Miscellaneous production costs 149, 300 office salaries expense 9,300 Raw materials purchases 41,000 Rent expense Office space Rent expense-Selling space 154,800 Rent expense Factory building 190,000 Maintenance expense-Factory equipment 15,500 Sales 20,800 Sales salaries expense 162,200 136,900 $ 694,800 299,700 55,500 11,400 65,000 972,000 30,000 25, 2ee 82,300 37,800 4,576,700 397,700 Renuired Required information Direct materials Raw materials inventory, December 31, 2016 -46 Raw materials available for use 0 Direct materials used $ 0 Factory overhead Total factory overhead costs Total manufacturing costs 0 0 Total cost of work in process 0 Cost of goods manufactured $ 0