ust comple Costs Incurred Direct labor cost Purchases of raw materlals Manufacturing overhead Advertising expense Sales salaries Depreciatlon, office equipment $88,000 $130,000 $213,800 $97,000 $37.000 $8,100 Beginning of the Year End of the Year inventories Raw materials Work In process Finished goods $8,100 $4.900 S71,000 $10.200 $20,200 $27.000 I'm Cortana. Ask me anything