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

Inventories	January 1	December 31
Materials	$44,250	$31,700
Work in process	63,900	80,000
Finished goods	101,200	99,800

	December 31
Advertising expense	$ 400,000
Depreciation expense-office equipment	30,000
Depreciation expense-factory equipment	80,000
Direct labor	1,100,000
Heat, light, and power-factory	53,300
Indirect labor	115,000
Materials purchased	556,600
Office salaries expense	318,000
Property taxes-factory	40,000
Property taxes-office building	25,000
Rent expense-factory	27,000
Sales	3,850,000
Sales salaries expense	200,000
Supplies-factory	9,500
Miscellaneous costs-factory	11,400

	Required:
	Prepare the 20Y8 income statement. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Enter all amounts as positive numbers.

Robstown Corporation

Statement of Cost of Goods Manufactured

For the Year Ended December 31, 20Y8

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2	Direct materials:
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9	Factory overhead:
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17	Total factory overhead
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19	Total manufacturing costs
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