The following information relates to Cooper Company: Costs Incurred: Raw materials purchased Direct labor Indirect labor Equipment maintenance Insurance on factory Rent on factory Equipment depreciation Advertising expenses Selling & administrative expenses Inventories: Raw materials Work in process Finished goods Beginning $24,000 44,000 59,000 $186,000 99,000 34,000 18,000 19,000 28,000 15,000 27,000 46,000 Ending $36,000 58,000 81,000

The following information relates to Cooper Company: The following information relates to Cooper Company