This information was provided by Tamla Company for August 2020. Inventories (Beginning): Raw Materials $275,000 Work in Process 55,000 Finished Goods 935,000 Inventories (Ending): Raw Materials $302,500 Work in Process 110,000 Finished Goods 825,000 Additional Information: Administrative Expenses $1,925,000 Direct Labor 1,100,000 Factory Property Taxes 550,000 Indirect Materials 1,100,000 Marketing Costs 1,512,500 Purchases of Raw Materials 1,375,000 Sales 8,250,000 Sales Commissions 82,500