The following information is available for Shanika Company for $20$Y$6$: Inventories January $1$ December $31$ Materials $$77,350$ $ $95,550$ Work in process $109,20096,200$ Finished goods $113,750100,100$ Advertising expense Depreciation expense$-$office equipment Depreciation expense$-$factory equipment Direct labor Heat, light, and power$-$factory Indirect labor Materials purchased Office salaries expense Property taxes$-$factory Property taxes$-$headquarters building Rent expense$-$factory Sales Sales salaries expense Supplies$-$factory Miscellaneous costs$-$factory $$68,25022,75014,560186,5505,85023,660123,50077,3504,09513,6506,825864,500136,5003,2504,420$