The following data refer to Mister Munchie, Inc. for the year 20x4. Work-in-process inventory, 12/31/x3 7900 Selling and administrative salaries 13,700 3,600 Insurance on factory and equipment 8,200 Work-in-process inventory, 12/31/x4 14,000 Finished-goods inventory, 12/31 x3 4,600 Indirect material used Depreciation on factory equipment 2100 Raw-material inventory, 12/31/x3 10,200 Property taxes on factory 2,400 15,400 Finished-goods inventory, 12/31/x4 39,000 Purchases of raw material in 20x4 Utilities for factory 6,000 Cash, 12/31/x4 8,000 Utilities for sales and administrative offices 2,300 3,800 Other selling and administrative expenses 29,000 Indirect labor cost incurred 3,600 Depreciation on factory building Depreciation on cars used by sales personnel 1,200 79,000 Direct-labor cost incurred 11,000 Raw material inventory, 12/31x4 3,000 Rental for warehouse space to store raw material Rental of space for company president's office 1,700 58,000 Applied manufacturing overhead 205,800 Sales revenue Income tax expense 5100 Accounts receivable, 12/31/x4 4100