View Policies Current Attempt in Progress The following costs and inventory data were taken from the accounts of Carla Vista Company Inventories: Raw materials Work in process Finished goods Costs incurred: January 1, 2022 December 31, 2022 $ 9,440 $ 8,260 17,700 15,340 18,880 14,160 Raw materials purchases $ 115,640 Direct labor 49,560 Factory rent 9,440 Factory utilities 11,800 Indirect materials 7,080 Indirect labor 10,620 Operating expenses 20,060