The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company $ 27,800 Direct labor Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Inventories $ 689,700 245,300 59,400 9100 63,000 953,000 20,000 28,800 81,900 38,100 4,596,100 392,400 9,600 Income taxes expense 0,800 Indirect labor 30,900 Miscellaneous production costs Office salaries expense Raw materials purchases Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Maintenance expense-Factory equipment 120,100 9,000 32,000 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 154,200 185,000 15,500 Sales 21,800 Sales salaries expense 161,800 136,800