Grange Corporation is a manufacturer of precision drill bits. The bits are sold to machine and equipment dealers, and marketing is handled via a network of regionalized manufacturer representatives. The only selling expenses pertain to commissions paid to the manufacturer representatives. The commissions are 7% of total sales. The following information pertains to operations during the calendar year 20X9.

Sales $14,409,435
Administrative salaries $876,090
Direct labor $3,399,674
Indirect labor $1,232,055
Total depreciation $310,300
Total utilities $260,000
Interest expense $67,500
Other factory overhead $77,454

Of the total depreciation, 70% relates to manufacturing and 30% relates to general and administrative costs. Of the total utilities, 60% relates to manufacturing and 40% relates to general and administrative costs.
Following is information about various inventory components:

Raw.Mat In.Mat WIP Fin.Goods
B.balance 775,090 55,080 1,213,678 1,242,664
Purchases 4,334,665 320,500 n/a n/a
End. bal. 812,332 71,715 944,070 1,553,509

This looks confusing... I'll repost it