Administrative expenses $ 686,200 beginning finished goods $ 108,620 beginning raw materials $ 427,150 beginning wip $ 20,625 depreciation on factory equip $ 202,035 direct labor $ 756,908 ending finished goods $ 93,612 ending raw materials $ 501,302 ending wip $ 27,941 factory utilities $ 312,052 indirect materials used from raw materials $ 87,712 insurance (70% for factory 30% for admin) $ 210,855 marketing expenses $ 442,807 raw materials purchases $ 2,422,920 repair and maintenance on factory equip $ 129,246 sales $ 6,420,456 sales supervision $ 294,485 direct materials used is:

1) 2,348,768
2) 2,261,056
3) 2,422,920
4) 2,850,070