The following information is available for Robstown Corporation for 2018:

Inventories	January 1	December 31
Materials	$44,250	$31,700
Work in process	69,900	80,000
Finished goods	100,200	99,000
Advertising expense		$400,000
Depreciation expense office equipment		30,000
Depreciation expense Factory equipment		80,000
Direct labor		1,110,000
Heat, light, and power factory		53,000
Indirect labor		123,000
Materials purchased		556,600
Office salaries expense		318,000
Property taxes factory		40,000
Property taxes office building		25,000
Rent expense factory		28,000
Sales		3,800,500
Sales salaries expense		200,000
Supplies factory		9,500
Misc. costs - factory		11,400

1. Prepare the 2018 statement of cost of goods manufactured.
2. Prepare the 2018 income statement