$1$ point

Alpha Inc. incurred the following costs during $2022.$

Direct materials used in product

$$4,902$

Advertising expense

$$8,704$

Depreciation on factory

$5,600$

Property taxes on

$2,141$

Property taxes on store

$6,450$

Delivery expense

$1,800$

Labor costs of assembly$-$line workers

$9,600$

Sales commissions

$3,199$

Factory supplies used

$1,917$

Salaries paid to sales clerks

$4,003$

Work in inventory was $$11,600$ at January $1$ and $$12,300$ at December $31.$

Compute cost of goods manufactured.