The following cost and inventory data are taken from the accounting records of Mason Company for the year just completed: Costs incurred: Direct labour cost $ 84,000 Purchases of raw materials 134,000 Indirect labour 37,000 Maintenance, factory equipment 7,400 Advertising expense 104,000 Insurance, factory equipment 1,040 Sales salaries 64,000 Rent, factory facilities 31,000 Supplies 6,000 Depreciation, office equipment 28,000 Depreciation, factory equipment 4,900 Beginning of End of the Year the Year Inventories: Raw materials $ 9,400 $ 17.900 Work in process 11,700 6,550 Finished goods 39,500 24.650