Information for Gifford, Inc. as of December 31 follows:
Sales: $690,000
Other selling expenses: $94,000
Other administrative expenses: $63,000
Finished Goods, December 31: $65,000
The Income tax rate is 35%

Administrative Salaries $35,000
Depreciation of factory equipment 25,000
Depreciation of delivery vehicles 6,000
Direct Labor 68,000
Factory supplies used 9,000
Finished goods inventory, January 1 57,000
Finished goods inventory, December 31 65,000
Factory insurance 15,500
Interest expense 12,000
Factory utilities 14,000
Factory maintenance 7,500
Raw materials inventory, January 1 5,000
Raw materials inventory, December 31 4,000
Raw materials purchased 125,000
Rent on factory building 25,000
Repairs of factory equipment 11,500
Sales commissions 37,500
Goods in process inventory, January 1 3,500
Goods in process inventory, December 31 2,700

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