1. (25 points) te Company used $95,000 of direct materials and incurred $38,000 of direct labor costs during 20X6. Indirect labor amounted to $12,700 while indirect materials used totaled $13,400. Other operating costs pertaining to the factory included utilities of $3,800; maintenance of $5,400; supplies of $2,800; depreciation of $7,700; and property taxes of $2,600. There was no beginning or ending finished goods inventory, but work in process inventory began the year with a $8,000 balance and ended the year with an $10,200 balance. Calculate the cost of goods manufactured for the December 31, 20X6. Company for the year ending