12.30 (LO 4) Sinjay Corporation incurred the following costs while manufacturing its product H AI CUNUS Materials used in product Depreciation on plant Property taxes on warehouse Labour costs of assembly-line workers Factory supplies used $120,000 60,000 7,500 110,000 25,000 Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks $45,000 19,000 21,000 35,000 50,000 Work in process inventory was $10,000 at January 1 and $14,000 at December 31. Finished goods inven- tory was $60,000 at January 1 and $50,600 at December 31. Instructions obrotowolto attoo a. Calculate the cost of goods manufactured. b. Calculate the cost of goods sold. ubodule is presented below for Cepeda Man