Enlarged View X Inventories Materials Work in process Finished goods January 1 December 31 $ 77,350 $ 95,550 109,200 96,200 113,750 100,100 1 50 200 Advertising expense Depreciation expense-office equipment Depreciation expense-factory equipment Direct labor Heat, light, and power-factory Indirect labor Materials purchased Office salaries expense Property taxes-factory Property taxes headquarters building Rent expense-factory Sales Sales salaries expense Supplies--factory Miscellaneous costs-factory -50 $ 68,250 22,750 14,560 186,550 5,850 23,660 123,500 77,350 4,095 $ 13,650 6,825 864,500 136,500 3,250 4,420 Enlarged View X Inventories Materials Work in process Finished goods January 1 December 31 $ 77,350 $ 95,550 109,200 96,200 113,750 100,100 1 50 200 Advertising expense Depreciation expense-office equipment Depreciation expense-factory equipment Direct labor Heat, light, and power-factory Indirect labor Materials purchased Office salaries expense Property taxes-factory Property taxes headquarters building Rent expense-factory Sales Sales salaries expense Supplies--factory Miscellaneous costs-factory -50 $ 68,250 22,750 14,560 186,550 5,850 23,660 123,500 77,350 4,095 $ 13,650 6,825 864,500 136,500 3,250 4,420