The following calendar-year information is taken from the December 31, 2017, adjusted trial balance and other records of Dahlia Company.

Advertising expense	$ 19,125	Direct labor	$ 650,750
Depreciation expenseOffice equipment	8,750	Indirect labor	60,000
Depreciation expenseSelling equipment	10,000	Miscellaneous production costs	8,500
Depreciation expense Factory equipment	32,500	Office salaries expense	100,875
Factory supervision	122,500	Raw materials purchases	872,500
Factory supplies used	15,750	Rent expenseOffice space	21,125
Factory utilities	36,250	Rent expenseSelling space	25,750
Inventories		Rent expenseFactory building	79,750
Raw materials, December 31, 2016	177,500	Maintenance expenseFactory equipment	27,875
Raw materials, December 31, 2017	168,125	Sales	3,275,000
Work in process, December 31, 2016	15,875	Sales discounts	57,500
Work in process, December 31, 2017	14,000	Sales salaries expense	286,250
Finished goods, December 31, 2016	164,375
Finished goods, December 31, 2017	129,000

Be sure to show all calculations in detail for full credit.

Required

1. a. Materials used

b. Factory overhead

c. Total manufacturing costs

d. Total cost of work in process

e. Cost of goods manufactured

Required

2.

a. Net sales

b. Cost of goods sold

c. Gross profit

d. Total operating expenses

e. Net income or loss before taxes

Be sure to show all calculations in detail for full credit.