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Schedule of Cost of Goods Manufactured and Sold The following amounts are available for 2016 for Bourne Manufacturing Company: Administrative salaries (non-factory) $175,000 87,500 102,500 55,000 75,000 Administrative rent (non-factory) Advertising and promotion expense Depreciation-administrative Depreciation-factory Depreciation-selling Direct labor Factory rent Factory supplies used Finished goods inventory (January 1) 42,500 437,500 45,000 30,000 142,500 Finished goods inventory (December 31) 30,000 35,000 47,500 32,500 50,000 Net delivered cost of materials purchased 345,000 85,000 2.112.500 120.000 Indirect material used Indirect labor Materials inventory (January 1) Materials inventory (December 31) Other factory overhead Soles Sales salaries expense