The following information has been taken from the cost records of Jenner Company for the month of October, $2024$:

$\backslash$table$[[$Advertising Expense,$35,000],[$Delivery Expense,$5,000],[$Depreciation Expense, Factory Equipment,$8,000],[$Depreciation Expense, Office Equipment,$4,000],[$Direct Labour Cost,$265,000],[$Direct Material Purchases,$148,000],[$Factory Supervision Expense,$42,000],[$Insurance Expense, Factory Equipment,$3,000],[$Rent Expense, Factory Facilities,$18,000],[$Repairs Expense, Factory Equipment,$4,000],[$Sales Revenue,$825,000],[$Sales Salaries Expense,$28,000],[$December $1^{st},$December $31$st$],[$$$28,000,$$$14,000$