spencer company produced 200000 cases of sprots drinks during the past calender year. each case of 1 liter bottles sells for $36. spencer had 2500 cases of sports drinks in finished goods inventory at the begining of the year. at the end of year, there were 11,500 cases of sports drinks on finished good inventory. spencer accounting records provide the following information. purchase of direct materials $2350000 direct materials inventory,january 1 290000 direct materials inventory,december 31 112000 direct labor 1100000 indirect labor 334000 depreciation, factory building 525000 depreciation, factory equipment 416000 property taxes on factory 65000 utilities, factory 150000 insurance on factory 200000 salary,sale supervisor 85000 commissions,salespersons 216000 advertising 500000 general administration 390000 work in process inventory, january 1 450000 work in process inventory, december 31 750000 finished goods inventory, janaury 1 107500 finished goods inventory, december 31 488750 compute the cost of purchasing one case of sports drink last year