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'...