San Ysidro Company manufactures hiking equipment. The company's administrative and manufacturing operations share the company's only building. Eighty percent of the building is used for manufacturing and the remainder is used for administrative activities. Indirect labor is 8 percent of direct labor The cost accountant at San Ysidro has compiled the following information for the year ended December 31 Administrative salaries Attorney fees to settle zoning dispute Building depreciation (manufacturing portion only) Cost of goods manufactured Direct materials inventory, December 31 Direct materials purchased during the year Direct materials used Distribution costs Finished goods inventory, January 1 Finished goods inventory, December 31 Insurance (on plant machinery) Maintenance (on plant machinery) Marketing costs Other plant costs Plant utilities Sales revenue Taxes on manufacturing property Total (direct and indirect) labor Work-in-process inventory, January 1 Work-in-process inventory, December 31 $ 184,500 29,400 229,700 3,385,700 303,900 1,265,000 1,336,000 5,100 282,000 319,000 68,000 42,400 127,400 113,200 130,500 5,753,300 44,300 1,414,800 91,400 84,600