The following alphabetical list of items was taken from the records of Machiko Company.

Advertising expense $19,200 Depreciation - factory equipment $28.350 Depreciation - office equipment $6.750 Depreciation - sales equipment $7.100 Direct labour cost (factory) $543,200 Factory supervision $97,200 Factory supplies used $12,900 Factory utilities $27,000 Finished goods inventory, beginning $120.800 Finished goods inventory, ending $113,400 Income tax expense $110.400 Indirect labour (factory) $47.250 Maintenance, factory equipment $22,000 Miscellaneous production costs $7,600 Office salaries expense $6,700 Raw materials, beginning $122,750 Raw materials, ending $136.350 Purchases of raw materials $701,000 Rent expense, administration and sales $38.100 office Rent on factory building $64.800 Sales $2,431.350 Sales Salaries $236.250 Work-in-process inventory, beginning $8,200 Work-in-process inventory, ending $11.250