The following calendar year-end information is taken from the december 31, 2017, adjusted trial balance and other records of leone company. advertising expense $ 27,500 direct labor $ 694,100 depreciation expense—office equipment 9,600 income taxes expense 299,200 depreciation expense—selling equipment 10,700 indirect labor 55,800 depreciation expense—factory equipment 30,100 miscellaneous production costs 10,700 factory supervision 145,600 office salaries expense 67,000 factory supplies used 8,700 raw materials purchases 960,000 factory utilities 40,000 rent expense—office space 26,000 inventories rent expense—selling space 28,400 raw materials, december 31, 2016 158,900 rent expense—factory building 79,100 raw materials, december 31, 2017 176,000 maintenance expense—factory equipment 38,400 work in process, december 31, 2016 19,200 sales 4,596,400 work in process, december 31, 2017 21,600 sales salaries expense 390,100 finished goods, december 31, 2016 163,600 finished goods, december 31, 2017 136,700 required: prepare the company’s 2017 schedule of cost of goods manufactured.