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

Advertising expense $19,200

Depreciation - factory equipment $30,350

Depreciation - office equipment $6,750

Depreciation - sales equipment $7,100

Direct labour cost (factory)

Advertising expense Depreciation factory equipment Depreciation office equipment Depreciation sales equipment Direct labour cost (factory) Factory supervision Factory supplies used Factory utilities Finished goods inventory, beginning Finished goods inventory, ending Income tax expense Indirect labour (factory) Maintenance, factory equipment Miscellaneous production costs Ofce salaries expense Raw materials, beginning Raw materials, ending Purchases of raw materials Rent expense, administration and sales ofce Rent on factory building Sales Sales Salaries Work-in-process inventory, beginning Work-in-process inventory, ending $19,200 $30,350 $6,750 $7,100 $533,700 $95,200 $14,900 $29,000 $140,500 $99,100 $110,400 $45,250 $23,000 $9,600 $6,700 $122,750 $146,350 $707,000 $38,100 $61,600 $2,431,350 $236,250 $21,000 $13,750