I need a Statement of Cost of Goods Sold please.

The following information is available for Robstown Corporation for 20YY:

Inventories	January 1	December 31
Raw Materials (RM)	$44,250	$31,700
Work in process (WIP)	63,900	80,000
Finished Goods (FG)	101,200	99,800
Other Expenses
Advertising expense		400,000
Depreciation expense - office equipment		30,000
Depreciation expense - factory equipment		80,000
Direct labor		1,100,000
Heat, light and power - factory		53,300
Indirect labor		115,000
Material purchased		556,600
Office salaries expense		318,000
Property taxes - factory		40,000
Property taxes - office building		25,000
Rent expense - factory		27,000
Sales		3,850,000
Sales salaries expense		200,000
Supplies - factory		9,500
Miscellaneous costs -factory		11,400

2.

Robstown Corporation
Statement of Cost of Goods Sold
For the Year Ended December 31, 20YY
	$