=+PR 18-4B Manufacturing income statement, statement of cost of goods manufactured objs. 2, 3

✔ 1. McCain, c.

$423,000 The following information is available for Rosetta Company for 2010:

Inventories January 1 December 31 Materials $59,500 $73,500 Work in process 84,000 73,500 Finished goods 87,500 77,000 Advertising expense $ 52,500 Depreciation expense—office equipment 17,500 Depreciation expense—factory equipment 11,200 Direct labor 143,500 Heat, light, and power—factory 4,500 Indirect labor 18,200