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Instructions The following information is available for The NewQuest Corporation for 2016 Inventories Materials Work in process Finished goods January 1 $78,250 109,800 112,000 December 31 $93,750 95,700 108,800 Advertising expense Depreciation expense-office equipment Depreciation expense-factory equipment Direct labor Heat, light, and power-factory Indirect labor Materials purchased Office salaries expense Property taxes-factory Property taxes-office building Rent expense-factory Sales Sales salaries expense Supplies-factory Miscellaneous costs-factory December 31 S 68,800 21,750 14,420 185,700 5,950 24,700 124,600 76,400 4,120 12,300 6,650 862,500 135,500 3,500 5,300 Required A. Prepare the 2016 statement of cost of goods manufactured.*