On Sept 14 Steve wrote; "We don't have the instructions nor was I aware they are available."
It slipped my mind (happens more regularly these days) that I downloaded the Owners Manual from the Alko/Kober site. Page 24 gives detail wheel nut torque requirements. Pretty much as discussed above but with pictures and details. Also the never exceed number is 120 lbs torque on 1/2" wheel studs. Good information on troubleshooting tire wear and brake problems also.
Alko/Kober owners manual:
http://www.al-kousa.com/pdf/alkobrochure.pdf
Dexter has a similar resource at:
http://dexteraxle.com/trailer_resource_library