The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company $ 28,750 Direct labor 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, 2014 Raw materials, December 31, 2015 Work in process, December 31, 2014 Work in process, December 31, 2015 Finished goods, December 31, 2014 Finished goods, December 31, 2015 $ 675,480 233,725 56,875 8,425 63,000 925,000 22,000 26,100 76,800 35,400 4,462,500 392,560 7,250 8,600 33,550 102,600 7,350 33,000 Income taxes expense Indirect labor Miscellaneous production costs Office salaries expense Raw materials purchases Rent expense-Office space Rent expense-Selling space 166,850 Rent expense-Factory building 182,000 Maintenance expense-Factory equipment 15,700 Sales 19,380 Sales salaries expense 167,350 136,490