The following calendar-year information is taken from the adjusted trial balance and other records of Dahlia Company.

Advertising expense . .. . $ 19.125 Direct labor . . . . . . $ 650,750 Depreciation expense-Office equipment . .... 8.750 Indirect labor. . . . . . . . 182,500 Depreciation expense-Selling equipment .... 10,000 Office salaries expense . . . . 100,875 Depreciation expense-Factory equipment .... 32.500 Raw materials purchases . . . . . . . . . . 872,500 Inventories Rent expense-Office space . ... 21,125 Raw materials, beginning . . . ... 177.500 Rent expense-Selling space . . . . 25,750 Raw materials, ending . . .... . . 168,125 Rent expense-Factory building . 79,750 Work in process, beginning 15.875 Maintenance expense-Factory equipment . . .. 27,875 Work in process, ending . . 14.000 Sales . ...... 3,217,500 Finished goods, beginning 164.375 Sales salaries expense. . . . . 286,250 Finished goods, ending . . . . . . . . . 129,000 Factory utilities . . . . . .. 60,500