The following calendar year-end information is taken from the December 31, 2013, adjusted trial balance and other records of DeLeon Company Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Inventories $ 29,900 7,700 9,600 39,600 103,500 9,800 43,000 Direct labor Income taxes expense Indirect labor Miscellaneous production costs Office salaries expense Raw materials purchases Rent expense-Office space Rent expense-Selling space $ 680,500 248,800 59,900 10,100 69,000 986,000 23,000 28,100 78,800 36,600 4,500,000 63,200 396,600 Raw materials, December 31, 2012 Raw materials, December 31, 2013 Goods in process, December 31, 2012 Goods in process, December 31, 2013 Finished goods, December 31, 2012 Finished goods, December 31, 2013 66,800 Rent expense-Factory building 188,000 Maintenance expense-Factory equipment 16,600 Sales 18,400 Sales discounts Sales salaries expense 167,600 140,400