Robstown Corporation Statement of Cost of Goods Manufactured For the Year Ended December 31, 20Y8 Work in process invootory, Jacuary 1, 20Y8 Direct materiak Cost of direct metorials used in production Direct labor Factory ovartwad \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} Total factory overhead Totai manufacturing costs incurred during the year Total manudacturing costs Cost of goods manufactured Robstown Corporation Statement of Cost of Goods Manufactured For the Year Ended December 31, 20Y8 Work in process invootory, Jacuary 1, 20Y8 Direct materiak Cost of direct metorials used in production Direct labor Factory ovartwad \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} Total factory overhead Totai manufacturing costs incurred during the year Total manudacturing costs Cost of goods manufactured