The following data were taken from the records of Marin Company for the fiscal year ended June 30, 2022. Raw Materials Inventory 7/1/21 $48,100 Accounts Receivable $31,200 Raw Materials Inventory 6/30/22 44,400 Factory Insurance 5,100 Finished Goods Inventory 7/1/21 98,800 Factory Machinery Depreciation 16,200 Finished Goods Inventory 6/30/22 29,500 Factory Utilities 29,300 Work in Process Inventory 7/1/21 25,700 Office Utilities Expense 9,050 Work in Process Inventory 6/30/22 24,900 Sales Revenue 561,800 Direct Labor 140,350 Sales Discounts 4,800 Indirect Labor 26,460 Factory Manager's Salary 65,700 Factory Property Taxes 9,710 Factory Repairs 2.400 Raw Materials Purchases 97,800 Cash 34,300