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

Inventories	January 1	December 31
Materials	$77,600	$93,600
Work in process	109,000	96,700
Finished goods	112,000	109,900

	December 31
Advertising expense	$ 69,000
Depreciation expense-office equipment	23,000
Depreciation expense-factory equipment	14,000
Direct labor	186,700
Heat, light, and power-factory	5,900
Indirect labor	24,860
Materials purchased	123,200
Office salaries expense	75,800
Property taxes-factory	4,005
Property taxes-office building	12,600
Rent expense-factory	6,375
Sales	862,000
Sales salaries expense	135,000
Supplies-factory	3,500
Miscellaneous costs-factory	4,620

	Required:
	a. Prepare the 20Y8 statement of cost of goods manufactured.
	b. Prepare the 20Y8 income statement.