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

Inventories	January 1	December 31
Materials	$78,250	$93,750
Work in process	109,800	95,700
Finished goods	112,000	108,800

	December 31
Advertising expense	$ 68,800
Depreciation expense-office equipment	21,750
Depreciation expense-factory equipment	14,420
Direct labor	185,700
Heat, light, and power-factory	5,950
Indirect labor	24,700
Materials purchased	124,600
Office salaries expense	76,400
Property taxes-factory	4,120
Property taxes-office building	12,300
Rent expense-factory	6,650
Sales	862,500
Sales salaries expense	135,500
Supplies-factory	3,500
Miscellaneous costs-factory	5,300

Required:

A.

Prepare the 20Y8 statement of cost of goods manufactured.*

B.

Prepare the 20Y8 income statement.*

* Refer to the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. Less or Plus will automatically appear if it is required. Enter all amounts as positive numbers. Be sure to complete the statement heading.