Rochester Electronics, Inc. Trial Balance November 30, 2016 21,800 16,200 13,900 Work in Process.... 7,400 Building 300,000 s 3,000 Accumulated Depreciation-Mach. and Equip. Accounts Payable 2,200 8,900 422,550 68,300 Cost of Goods Sold .... 42,450 5.200 $504,950 $504,950 The general ledger reveals the following additional data a. There were no beginning inventories b. Materials purchases during the period were 533,000 c. Direct labor cost was $18,500. d. Factory overhead costs were as follows: 1400 4,300 3,000 2,200 2.750 $13,650 Utilities. Enter "O" if the value is zero or if a box does not require any dollar value