Direct materials used

$44,000

Direct labor costs incurred

$7,700

Indirect labor costs incurred

$3,030

Depreciation Expense on factory building

$19,000

Depreciation Expense on factory machines

$100,000

Insurance Expense on factory building

$1,200

Depreciation Expense on office equipment

$12,000

Insurance expense on corporate office

$1,300

Supplies Expense for factory

$5,000

Utilities Expense for factory

$2,000

Wages Expense for factory janitors

$5,000

Lease Expense for factory computers

$10,000

Finished Goods Inventory, end of year

$32,000

Finished Goods Inventory, beginning of year

$12,000