The following data refer to Mister Munchie, Inc. for the year 20x4. Work in-process inventory, 12/31/X3 8.000 Selling and administrative salaries 13,600 Insurance on factory and equipment 3,600 Work in process inventory, 12/31x4 8100 Finished-goods inventory, 12/31/3 14,000 Indirect material used 4,600 Depreciation on factory equipment 2100 Raw material inventory, 12/31 x3 10.100 Property taxes on factory 2,400 Finished-goods inventory, 12/31/X4 15,300 Purchases of raw material in 20x4 38,800 Utilities for factory 6,000 Cash, 12/31 x4 6,000 2,300 Utilities for sales and administrative offices Other selling and administrative expenses 3,600 29,000 Indirect labor cost incurred Depreciation on factory building 3,800 Depreciation on cars used by sales personnel 1,200 79,000 Direct labor cost incurred Raw-material inventory, 12/31x4 11,000 Rental for warehouse space to store raw material 2,900 Rental of space for company president's office 1.700 58,000 Applied manufacturing overhead Sales revenue 207800 Income tax expense 5.100 Accounts receivable, 12/31/x4 4,200