Selected account balances for the year ended December 31 are provided below for Superior Company: Selling and administrative Salaries..... Insurance, factory. Utilities, factory... Purchases of raw materials. Indirect labour.... Direct labour.. Advertising expense. Cleaning supplies, factory. Sales commissions..... Rent, factory building.. Maintenance, factory... ... $110,000 8,000 45,000 290,000 60,000 ? 80,000 7,000 50,000 120,000 30,000 Inventory balances at the beginning and end of the year were as follows: I Raw materials Work in process. Finished goods... Beginning of End of the Year the Year $ 40,000 $ 10,000 ? 35,000 50,000 ? The total manufacturing costs for the year were $683,000; the goods available for sale totaled $740,000; and the cost of goods sold totaled $660,000.