$\backslash$table$[[$Activities for May,Activities for May,$ $4,420],[$$ $4,610,$Office salaries expense,$2,720],[$$ $79,200,$Rent expense$-$office space,$6,220],[$Advertising materials purchases $($all direct materials$),7,220,$Rent expense$-$Selling space,$15,500],[$Indirect labor,$3,750,$Rent expense$-$Factory building,$36,800],[$Factory utilities,$49,000,$Sales salaries expense,$284,000],[$Direct labor,$2,620,$Sales,$4,220],[$Depreciation expense$-$Office equipment,$2,720,$Maintenance expense$-$ractory equipmen,$],[$Depreciation expense$-$Selling equipment,$6,920,,]]$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$16,500,$$$17,000$