Selected account balances for the year ended December 31 are provided below for Superior Company:

Selling and administrative salaries	$	110,000
Insurance, factory		8,000
Utilities, factory		45,000
Purchases of raw materials		290,000
Indirect labour		60,000
Direct labour		?
Advertising expense		80,000
Cleaning supplies, factory		7,000
Sales commissions		50,000
Rent, factory building		120,000
Maintenance, factory		30,000

Inventory balances at the beginning and end of the year were as follows:

	Beginning of the Year		End of the Year
Raw materials	$	40,000	$	10,000
Work in process		?		35,000
Finished goods		50,000		?

The total manufacturing costs for the year were $683,000, the goods available for sale totalled $740,000, and the cost of goods sold totalled $660,000.