Smart Manufacturing Systems Pty Ltd provides the following information:

Administrative salaries$20,400Advertising expense12,240Direct labour30,600Factory depreciation6,120Finished goods, 1 July 201820,400Finished goods, 30 June 201918,360Income tax expense2,040Indirect labour15,300Materials inventory, 1 July 201840,800Materials inventory, 30 June 201938,760Materials purchased16,320Sales110,160Work in process, 1 July 201813,260Work on process, 30 June 201914,280