The following year-end information is taken from the December 31 adjusted trial balance and other records of a 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 $ 63,000 42,000 43,000 85,000 950,000 46,500 40,000 540,000 81,000 49,000 29,000 70,000 168,000 403,000 Using the following additional information for the company, complete the requirements below. Raw materials inventory, beginning Raw materials inventory, ending Work in process inventory, beginning Sales Work in process inventory, ending Finished goods inventory, beginning Finished goods inventory, ending $ 190,000 195,000 57,000 3,111,000 61,000 80,000 88,000