The following is financial data relating to the production and sales of the SBI Hotel Banquet Division in February.

Description Sales Sales Returns Amount Information Amount 35,000,000 Direct Labor 4,500,000 3,100,000 Indirect Labor 2,500,000 General Factory 575,000 Overhead Advertising expenses 1,750,000 Finished Inventory (1 3,225,000 Feb 20XX) In-Process Inventory (1 2,950,000 Feb 20XX In-Process Inventory 4,500,000 (29 Feb 20XX) Raw Material 5,100,000 Inventory (1 Feb 20XX) Raw Material 2,250,000 Inventory (29 Feb 20XX) Purchase of Raw 5,500,000 Materials in February Raw Material 1,525,00 Inventory (29 Feb 20XX Sales Commission 2,250,000 Expense Administrative Expenses 3,000,000 Factory Insurance Cost 275,000 Cost of Factory 3,650,000 Machinery Depr