Instructions The following information is available for Robstown Corporation for 20Y8: Inventories January 1 December 31 Materials $349,000 $435,600 Work in process 630,200 593,000 Finished goods 606,400 570,000 December 31 Advertising expense Depreciation expense-office equipment $294,400 42,480 Depreciation expense-factory equipment 55,700 Direct labor 668,400 Heat, light, and power-factory 22,240 Indirect labor 76,250 Materials purchased 659,000 Office salaries expense 183,700