The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company. Advertising expense Depreciation expense-office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Inventories Raw materials, December 31, 2016 Raw materials, December 31, 2017 Work in process, December 31, 2016 Work in proceso, December 31, 2017 Finished goods, December 31, 2016 Pinished goods, December 31, 2017 $ 28,750 Direct labor 7,250 Income taxes expense B.600 Indirect labor 33,550 Miscellaneous production costs 102,600 office salaries expense 7,350 Raw materials purchases 33,000 Rent expense-office space Rent expense-selling space 166,850 Rent expense-Factory building 182,000 Maintenance expense-Factory equipment 15,700 Sales 19,300 Sales salaries expense 167,350 136,490 $ 675,480 233,725 56,875 8,425 63,000 925,000 22,000 26,100 76.900 35,400 4.462.500 392,560 Required: 1. Prepare the company's 2017 schedule of cost of goods manufactured