hey guys im just doing revision for my test and have come upon a question that im kinda stuck on. the question is

advertising expense $215,000
insurance, factory expense $8,000
depreciation, sales equipment $40,000
rent, factory building $90,000
utilities, factory $52,000
sales commissions $35,000
cleaning supplies factory $6,000
depreciation factory equipment $110,000
selling and admin salaries $85,000
maintenance factory $74,000
direct labor ?
purchases of raw materials $260,000



raw materials opening $50,000
raw materials end $40,000
WIP opening ?
WIP closing $33,000
Finished Goods opening $30,000
Finishes Goods closing ?

total manufacturing costs for the year were $675,000; the goods available for sale totaled $720,000; and the cost of goods sold totaled $635,000

we gotta prepair cost of goods manufactured and income statement

so far ive come up with direct labor as $197,000
WIP closing 33,000
Cost of Goods Manufactured $690000
Finished Goods closing $85,000
Total Selling and Admin expenses $507,000

now i cant figure out the sales/revenue and the gross margin in the income statement.

For your test? Has it occured to you the ethics involved in asking a bunch of people online about how to do YOUR test?

(Hmm... wondering what happens when the day comes when all our doctors and such are passing their classes this way.)