The administrative offices and manufacturing plant of Billings Tool & Die share the same building. The following information (in $000s) appears in the accounting records for last year. Administrative costs Building and machine depreciation (75% of this amount is for factory) 1,654 900 Indirect factory labor Marketing costs Sales revenue Building utilities (90% of this amount is for factory) Direct labor Direct materials Inventory, December 31 Direct materials inventory, January 1 Direct materials purchases Factory supervision Finished goods inventory, December 311 Finished goods inventory, January 11 Indirect materials and supplies Property taxes on building (85% of this amount is for factory) Work-in-process inventory, December 31 1,330 845 16 14 3,680 479 67 53 921 680 875 900 13,070 20 Work-in-process inventory, January 11 29