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

Inventories	January 1	December 31
Materials	$351,000	$435,800
Work in process	625,200	590,400
Finished goods	607,400	571,000

	December 31
Advertising expense	$ 296,600
Depreciation expense-office equipment	43,560
Depreciation expense-factory equipment	55,880
Direct labor	669,000
Heat, light, and power-factory	22,060
Indirect labor	76,000
Materials purchased	658,200
Office salaries expense	183,300
Property taxes-factory	18,300
Property taxes-office building	31,200
Rent expense-factory	32,500
Sales	3,011,000
Sales salaries expense	417,000
Supplies-factory	16,000
Miscellaneous costs-factory	9,200

Required:

a. Prepare the 20Y8 statement of cost of goods manufactured. For those boxes in which you must enter subtracted or negative numbers use a minus sign.*

b. Prepare the 20Y8 income statement. Enter all amounts as positive numbers.*

* Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries.

Amount Descriptions
Advertising expense
Cost of direct materials used in production
Cost of finished goods available for sale
Cost of goods manufactured
Cost of goods sold
Cost of materials available for use
Depreciation expense-factory equipment
Depreciation expense-office equipment
Direct labor
Finished goods inventory, December 31, 20Y8
Finished goods inventory, January 1, 20Y8
Gross profit
Heat, light, and power-factory
Indirect labor
Materials inventory, December 31, 20Y8
Materials inventory, January 1, 20Y8
Miscellaneous cost-factory
Net income
Office salaries expense
Property taxes-factory
Property taxes-office building
Purchases
Rent expense-factory
Sales
Sales salaries expense
Supplies-factory
Total manufacturing costs incurred
Total operating expenses
Work in process inventory, December 31, 20Y8
Work in process inventory, January 1, 20Y8