The following information is available for Robstown Corporation for 20Y8:
Inventories	1-Jan	31-Dec
Materials	$78,650	$93,450
Work in process	108,000	96,000
Finished goods	114,750	109,800
	31-Dec
Advertising expense	$68,600
Depreciation expense-office equipment	21,250
Depreciation expense-factory equipment	14,640
Direct labor	185,050
Heat, light, and power-factory	5,250
Indirect labor	23,600
Materials purchased	124,800
Office salaries expense	76,900
Property taxes-factory	4,080
Property taxes-office building	13,250
Rent expense-factory	6,925
Sales	863,000
Sales salaries expense	137,500
Supplies-factory	3,250
Miscellaneous costs-factory	5,760

a. Prepare the 20Y8 statement of cost of goods manufactured. Be sure to complete the statement heading. Refer to the list of Labels and Amount Descriptions provided for the exact wording of the answer choices for text entries. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Statement of Cost of Goods Manufactured For the Year Ended December 31, 2048 $108,000.00 1 Work in process inventory, January 1, 20Y8 2 Direct materials: 3 Materials inventory, January 1, 20Y8 $78,650.00 4 Purchases 124,800.00 5 $203,450.00 (93,450.00) 6 Materials inventory, December 31, 20Y8 7 Cost of materials available for use $(110,000.00) 8 Direct labor 185,050.00 9 Factory overhead: 10 Indirect labor $23,600.00 11 14,640.00 5,250.00 4,080.00 Depreciation expense-factory equipment 12 Heat, light, and power-factory 13 Property taxes-factory 14 Rent expense-factory 15 Supplies-factory Miscellaneous costs-factory 6,925.00 3,250.00 16 5,760.00 17 Total factory overhead 63,505.00 358,555.00 19 Total manufacturing costs 466,555.00