Statement of cost of goods manufactured and income statement for a manufacturing company Instructions Labels and Amount Descriptions Statement of Cost of Goods Manufactured Instructions The following information is available for Robstown Corporation for 20YB Inventories. Materials January 1 $77/250 December 31 $93,600 Work in process 108,800 96,700 Finished goods 112,500 108,400 D Advertising expense Depreciation expense-office equipment Depreciation expense-factory equipment Direct labor December 31 $67,800 23.000 14.600 186,100