The following information is available for Robstown Corporation for 20Y8: January 1 December 31 Inventories Materials $346,000 $436,600 Work in process 625,200 590,200 Finished goods 608,400 573,500 December 31 Advertising expense Depreciation expense-office equipment $294,800 43,920 Depreciation expense-factory equipment 55,720 Direct labor 668,800 Heat, light, and power-factory 22,280 Indirect labor 77,250 Materials purchased 659,000 Office salaries expense 185,100 Property taxes-factory 15,300 Property taxes-office building 33,000 Rent expense-factory 32,700 Sales 3,014,000 Sales salaries expense 419,000 Supplies-factory 15,000 Miscellaneous costs-factory 9,100