Robotix Ltd specializes in manufacturing industrial robots. For the month of March 2019, the company incurred the following costs while manufacturing its products. Advertising expense $85,000 210,000 Delivery expense 31,000 Plant building rent 70,000 Factory small tools used 43,000 Head-office building rent 45,000 Labour costs of assembly line workers Materials used in product Property taxes on plant Property taxes on store Sales commissions $225,000 29,000 17,500 105,000 At March 1 raw materials inventory was $60,000, and at March 31, it was $58,500. Work-in-process was $57,000 at March 1 and $45,500 at March 31. Finished goods inventory was $150,000 at March 1 and $175,500 at March 31, Instructions (a) Compute costs of goods manufactured (5.5 marks) (b) Prepare an income statement through gross profit for the month of March, assume sales of $1,140,000. (4 marks) (C) Indicate Robotix Ltd balance sheet presentation of the March 31 inventories. (2.5 marks)