The following information is available for Robstown Corporation for 20Y8:

Inventories	January 1	December 31
Materials	$78,900	$93,850
Work in process	109,800	95,500
Finished goods	113,750	109,000

	December 31
Advertising expense	$ 68,200
Depreciation expense-office equipment	21,000
Depreciation expense-factory equipment	14,780
Direct labor	186,800
Heat, light, and power-factory	5,650
Indirect labor	24,700
Materials purchased	123,600
Office salaries expense	74,900
Property taxes-factory	4,000
Property taxes-office building	13,800
Rent expense-factory	6,550
Sales	862,500
Sales salaries expense	138,500
Supplies-factory	2,750
Miscellaneous costs-factory	5,120

Required:

A.

Prepare the 20Y8 statement of cost of goods manufactured.*

B.

Prepare the 20Y8 income statement.*

*Refer to the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. Less or Plus will automatically appear if it is required. Enter all amounts as positive numbers. Be sure to complete the statement heading.