the following calendar year end information is taken from the december 31 2011 ad 381547

The following calendar year end information is taken from the December 31, 2011, adjusted trial balance and other records of Plaza Company Advertising expense $ 30,750 Direct labor $ 677,480 Depreciation expense”Office equipment 9,250 Income taxes expense 235,725 Depreciation expense”Selling equipment 10,600 Indirect labor 58,875 Depreciation expense”Factory equipment 35,550 Miscellaneous production costs 10,425 Factory supervision 104,600 Office salaries expense 65,000 Factory supplies used 9,350 Raw materials purchases 927,000 Factory utilities 35,000 Rent expense”Office space 24,000 Inventories Rent expense”Selling space 28,100 Raw materials, December 31, 2010 168,850 Rent expense”Factory building 78,800 Raw materials, December 31, 2011 184,000 Maintenance expense”Factory equipment 37,400 Goods in process, December 31, 2010 17,700 Sales 4,527,000 Goods in process, December 31, 2011 21,380 Sales discounts 64,500 Finished goods, December 31, 2010 169,350 Sales salaries expense 394,560 Finished goods, December 31, 2011 138,490