Tierney Construction, Incorporated recently lost a portion of its financial records in an office theft. The following accounting information remained in the office files: Cost of goods sold $ 82,250 Work in process inventory, January 1, 2021 19,400 Work in process inventory, December 31, 2021 15,250 Selling and Administrative Expenses 17,200 Net Income 31,500 Factory overhead 20,450 Direct materials inventory, January 1, 2021 26,600 Direct materials inventory, December 31, 2021 14,375 Cost of goods manufactured 100,550 Finished goods inventory, January 1, 2021 32,275 Direct labor cost incurred during the period amounted to 2.5 times the factory overhead. The Chief Financial Officer of Tierney Construction, Incorporated has asked you to recalculate the