Instructions The following information is available for Robstown Corporation for 20Y8: January 1 December 31 Inventories Materials $44,250 $31,700 Work in process 63,900 80,000 Finished goods 101,200 99,800 December 31 Advertising expense Depreciation expense-office equipment Depreciation expense-factory equipment Direct labor $400,000 30,000 80,000 1,100,000 Heat, light, and power-factory 53,300 Indirect labor 115,000 Materials 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 Required: a. Prepare the 2018 statement of cost of goods manufactured. Be sure to complete the statement heading. Refer to the list of Labels and Amount