The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company. 5 29,700 5 697,500 292,600 60,000 11,200 70,000 940,000 25,000 26,500 78,600 39,500 4,496,600 392,000 Direct labor Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities 8,700 Income taxes expense 10,400 Indirect labor 37,700 Miscellaneous production costs Office salaries expense Raw materials purchases Rent expense-Office space Rent expense-Selling space 107,800 9,700 38,000 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 150,200 Rent expense-Factory building 190,000 Maintenance expense-Factory equipment 18.400 Sales 23,700 Sales salaries expense 162,300