The following year$-$end information is taken from the December $31$ adjusted trial balance and other records of Leone Company.

Advertising expense

Depreciation expense$-$office equipment

Depreciation expense$-$Selling equipment

Depreciation expense$-$Factory equipment

Raw materials purchases $($all direct materials$)$

Maintenance expense$-$Factory equipment

Factory utilities

Direct labor

Indirect labor

office salaries expense

Rent expense$-$office space

Rent expense$-$Selling space

Rent expense$-$factory building

Sales salaries expense

$$43,000$

$22,000$

$23,000$

$65,000$

$750,000$

$40,500$

$36,000$

$460,000$

$69,000$

$41,000$

$25,000$

$60,000$

$144,000$

$346,000$