Gaby Manufacturing Company had the following account balances
for the quarter ending September 30, unless otherwise noted:
Amortization of manufacturing
equipment                  
$88,000
Amortization of office
equipment                                     
41,200
Direct manufacturing
labour                                            
160,000
Direct materials
used                                                          
126,000
Finished goods inventory (July
1)                                   
180,000
Finished goods inventory (September
30)                     
170,000
General office
expenses                                                      
101,800
Indirect manufacturing
labour                                           
62,000
Indirect materials
used                                                        
28,000
Marketing distribution
costs                                               
10,000
Miscellaneous plant
overhead                                            
45,000
Plant
utilities                                                                          
30,800
Property taxes on plant
building                                         
9,600
Property taxes on salespersons'...