Windsor Company is a manufacturer of smartphones. Its controller resigned in October $2022.$ An inexperienced assistant accountant has prepared the following income statement for the month of October $2022.$

Windsor Company

Income Statement

For the Month Ended October $31,2022$

Sales revenue

$$951,600$

Less: Operating expenses

$\backslash$table$[[$Raw materials purchases,$$322,080,],[$Direct labor cost,$231,800,],[$Advertising expense,$109,800,],[$Selling and administrative salaries,$91,500,],[$Rent on factory facilities,$73,200,],[$Depreciation on sales equipment,$54,900,],[$Depreciation on factory equipment,$37,820,],[$Indirect labor cost,$34,160,],[$Utilities expense,$14,640,],[$Insurance expense,$9,760,979,660],[,$$$(28,060)$