PR 15-5A Statement of cost of goods manufactured and income statement for a manufacturing company The following information is available for Robstown Corporation for 20Y8: Inventories 1-Jan 31-Dec Materials 50,000 35,820 Work in Process 72,200 90,400 Finished Goods 114,400 112,775 Advertising expense 452,000 Depreciation expense-office equipment 33,900 Depreciation expense-factory equipment 90,400 Direct labor 1,243,000 Heat, light, and power-factory 60,330 Indirect labor 129,950 Materials purchased 628,950 Offices salaries expense 359,340 Property taxes - factory 45,200 Property taxes - office building 28,250 Rent expense factory 30,510 Sales 4,350,500 Sales salaries expense 226,000 Supplies factory 10,735 Miscellaneous costs-factory 12,880