The following calendar year-end information is taken from the December 31, 2011, adjusted trial balance and other records of Plaza Company. Prepare the company’s 2011 manufacturing statement.
Advertising expense$ 29,700
Direct labor $690,000
Depreciation expense—Office equipment 10,800
Income taxes expense 272,900
Depreciation expense—Selling equipment 10,100
Indirect labor 59,000
Depreciation expense—Factory equipment 38,900
Miscellaneous production costs 11,900
Factory supervision 117,400
Office salaries expense 74,000
Factory supplies used 7,500
Raw materials purchases 933,000
Factory utilities 33,000
Rent expense—Office space 29,000
Inventories
Rent expense—Selling space 25,700
Raw materials, December 31, 2010 166,400
Rent expense—Factory building 80,100
Raw materials, December 31, 2011 190,000
Maintenance expense—Factory equipment 36,400
Goods in process, December 31, 2010 16,900
Sales 4,500,000
Goods in process, December 31, 2011 24,900
Sales discounts 63,700
Finished goods, December 31, 2010 162,100
Sales salaries expense 396,000
Finished goods, December 31, 2011 140,600