The following data refer to Mister Munchie, Inc. for the year 20x4 Work-in-process inventory, 12/31/x3 Selling and administrative salaries Insurance on factory and equipment Work-in-process inventory, 12/31/x4 Finished-goods inventory, 12/31/x3 Indirect material used Depreciation on factory equipment Raw-material inventory, 12/31/x3 Property taxes on factory Finished-goods inventory, 12/31/x4 Purchases of raw material in 20x4 Utilities for factory Cash, 12/31/x4 Utilities for sales and administrative offices Other selling and administrative expenses Indirect-labor cost incurred Depreciation on factory building Depreciation on cars used by sales personnel Direct-labor cost incurred Raw-material inventory, 12/31/x4 Rental for warehouse space to store raw material Rental of space for company president's office Applied manufacturing overhead Sales revenue Income tax expense Accounts receivable, 12/31/x4 $8,100 13,700 3,600 8,200 14,000 4,600 2,100 10,200 2,400 15,300 38,800 6,000 8,000 2,300 3,600 29,000 3,600 1,200 79,000 11,000 2,900 1,600 58,000 205,800 5100 4100