Instructions The following information is available for Robstown Corporation for 20Y8: Inventories January 1 December 31 Materials $77,600 $93,600 Work in process 109,000 96.700 Finished goods 112,000 109,900 December 31 Advertising expense $ 69,000 Depreciation expense-office equipment 23,000 Depreciation expense-factory equipment 14,000 Direct labor 186,700 Heat, light, and power-factory 5,900 Indirect labor 24,860 Materials purchased 123.200 Office salaries expense 75,800 Property taxes-factory 4,005 Property taxes-office building 12,600 Rent expense-factory 6,375 Sales 862,000 Sales salaries expense 135,000 Supplies-factory 3,500 Miscellaneous costs-factory 4,620