Walk-Toki Manufacturing Company is a producer of music compact discs (CDs) and tapes. The following account balances are

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Walk-Toki Manufacturing Company is a producer of music compact
discs (CDs) and tapes. The following account balances are for the
year ended December 31, 2021
Administrative expenses
$ 60,000
Depreciation expense – Manufacturing equipment
$50,000
Direct labor
$468,000
Manufacturing supplies expense
$40,000
Indirect labor
$36,000
Beginning inventories, January 1:
Direct materials
$14,000
Work in process
$20,000
Finished goods
$128,000
Ending inventories, December 31:
Direct materials
$44,000
Work in process
$56,000
Finished goods
$92,000
Direct materials purchases
$216,000
Rent expense – Factory
$28,000
Sales
$1,400,000
Selling expense
$72,000
Other manufacturing overhead
$126,000
Required;