The company's cost information for 2019 is as follows:

Factory Repair-Maintenance Costs 250,000 Plant, Machine and Equipment Depreciation 280,000 Direct Raw Material and Material Returns and 350,000 Factory Rent 400,000 Discounts Advertising Expenses 150,000 Selling and Distribution Expenses 550,000 General and administrative expenses 500,000 End of Term Direct Ingredient and Materials 1,800.000 Indirect Labor Costs 300.000 End of Period Finished Goods Stock 2,500.000 Indirect Materials and Materials at the Beginning of 50,000 Indirect Material and Material Purchased 80.000 the Term Semi Finished Products 800,000 Sales Returns and Discounts 250.000 Factory Energy Costs 600,000 Direct Labor Costs 1,900.000 End of Period Finished Stock 3.200,000 Half Product at the Beginning of the Period 750.000 Direct Ingredient and Material Purchased 2,000,000 Direct Ingredients and Materials at the 2,100,000 Beginning of the Term Gross sales 8,000,000 End of Term Indirect Materials and Materials 40.000