What are total operating expenses?

B H M N May General Journal Entries- Partial list Use a formula to find the total operating expenses for the month. $ 45,000 WIP-Blending Wages Payable (to record DL traced to the Blending Dept) $ 45,000 For Income Statement: Total Operating Expenses = $ 1,153,750 WIP-Blending Raw materials inventory (to record DM traced to the Blending Dept) $ 1,153,750 REMEMBER: S 617,600 WIP-Blending MOH (to record MOH allocated to the Blending Dept) $ 617,600 Asset and Expense accounts are increased through debits (first line of a journal entry; left column of numbers) Liabilities and Revenue accounts are increased through credits (second line of a journal entry; right column of numbers) $ 750,000 (Parenthetical explanation of transaction is listed below each journal entry) WIP- Forming Wages Payable (to record DL traced to the Forming Dept) $ 750,000 $ 45,000 WIP-Forming Raw materials inventory (to record DM traced to the Forming Dept) $ 45,000 $ 617,600 WIP- Forming MOH-Forming (to record MOH allocated to the Forming Dept) $ 617,600 Salary Expense S 275.000 AD lais Y B D $ 617,600 $ 275,000 $ 275,000 $ 25,000 $ 25,000 $ 30,000 $ 30,000 4 MOH-Forming 5 (to record MOH allocated to the Forming Dept) 6 7 Salary Expense 8 Wages Payable 9 (to record salaries and wages of selling, general and admin. staff) 0 1 Rent Expense 2 Rent Payable 3 (to record monthly rent) 4 5 Insurance Expense 6 Prepaid Insurance 7 (to record Insurance on selling, general, and admin. Building) 8 9 Accounts Receivable 0 Sales Revenue 1 (to record the sale of 180,000 units at a price of $20 per unit) 2 3 Utilities Expense 4 Utilities Payable 5 (to record Insurance on selling, general, and admin. Building) 6 7 Advertising expense 8 Accounts Payable 9 (to record advertising expenses) 0 $ 3,600,000 $ 3,600,000 $ 10,000 $ 10,000 $ 120,000 $ 120,000