Instructions Labels and Amount Descriptions Statement of Cost of Goods Manufactured Instructions The following information is available for Robstown Corporation for 2018: January 11 December 31 Inventories Materials $78.900 $93,850 Work in process 109,000 95,500 Finished goods 113,750 109,000 December 31 Advertising expense Depreciation expense-office equipment Depreciation expense-factory equipment $68,200 21,000 14,780 Direct labor 186,800 Heat, light, and power-factory 5,660 Indirect labor 24,700 Materials purchased 123,000 Office salaries expense 74,900 Property taxes-factory 4,000