The following data were taken from the records of Blumbey Manufacturing Company for the fiscal year ended June 30, 2012.

Raw Materials Inventory 7/1/11		$47,680		Factory Insurance		$4,690
Raw Materials Inventory 6/30/12		39,750		Factory Machinery Depreciation		15,950
Finished Goods Inventory 7/1/11		96,200		Factory Utilities		27,430
Finished Goods Inventory 6/30/12		96,280		Office Utilities Expense		8,730
Work in Process Inventory 7/1/11		19,350		Sales		558,990
Work in Process Inventory 6/30/12		18,270		Sales Discounts		4,100
Direct Labor		149,790		Plant Manager