The following information is available for Robstown Corporation for 20Y8 Inventories Materials Work in process Finished goods January 1 $352,000 625,800 605,200 December 31 $437,000 592,800 576,000 Advertising expense Depreciation expense-office equipment Depreciation expense-factory equipment Direct labor Heat, light, and power-factory Indirect labor Materials purchased Office salaries expense Property taxes-factory Property taxes-office building Rent expense-factory Sales December 31 $294,200 44,760 56,200 669,600 22,060 76,750 658,200 184,200 17,000 31,600 32,100 3,015,000