$120,700 6,440 890 150,300 Materials used in product Depreciation on phant Property taxes on plant Labour costs of assembly-line workers Factory supplies used Advertising expense Factory insurance Factory supervisor's salary 3.000 5,350 21,350 50,200 Work in process inventory was $6,000 at January 1 and $6,200 at December 31. Finished goods Inventory was $30,600 at January 1 and $29.800 at December 31. (a) Calculate cost of goods manufactured. Cost of goods manufactured