sales$ $1,406,000$

Raw materials inventory, beginning $39,000$

Work in process inventory, beginning $58,500$

Finished goods inventory, beginning $64,500$

Raw materials purchases $162,100$

Direct labor $241,000$

Factory supplies used $($indirect materials$)21,700$

Indirect labor $57,000$

Repairs$$Factory equipment $5,250$

Rent cost of factory building $57,000$

Advertising expense $90,000$

General and administrative expenses $135,000$

Raw materials inventory, ending $46,500$

Work in process inventory, ending $47,300$

Finished goods inventory, ending $70,600$