Sunland Corporation has the following cost records for the year ended December 31, 2022: Indirect factory labour Direct materials used Work in process (1/1/2022) Work in process (12/31/2022) Finished goods (1/1/2022) Finished goods (12/31/2022) Factory utilities Depreciation, factory equipment Direct labour Indirect materials Factory manager's salary Selling and administrative expenses Net sales Factory machinery rent $5.150 254.800 31.800 26,900 35,300 28,600 40.200 34,400 300.700 23,000 63.200 343,800 1,2