The following data have been taken from the accounting records a Depreciation Factory Building $ 10,000 Depreciation Factory Building 50,000 Depreciation Sales Department automobiles 10,000 Direct Wages Factory 200,000 Direct Benefits Factory Employees 30,000 Factory Manager's Salary and Benefits 50,000 Finished Goods Inventory, Beginning 20,000 Finished Goods Inventory, Ending 30,000 Head Office Salaries and Benefits 300,000 Other Administrative Expenses 50,000 Other Manufacturing Overhead Expenses 40,000 Other Selling Expenses 30,000 Raw Materials Inventory, Beginning 10,000 Raw Materials, Ending 15,000 Raw Material Purchased 200,000 Sales Department Salaries and Commissions 150,000 Sales Revenue 1,200,000 Utility Cost Factory 50,000 Utility Costs Sales Office 20,000 Work in Process Inventory, Beginning 100,000 Work in Process Inventory, Ending 110,000