13 8 points Numerical Inc. incurred the following costs during 2022. Direct materials Advertising $ 6,821 used in product expense $8,704 Depreciation on factory Property taxes 5,600 2,141 on factory Property taxes Delivery 6,450 1,800 on store expense Labor costs of Sales assembly-line 9,600 3,199 commissions workers Factory supplies used Salaries paid to 1,917 4,003 sales clerks Work in process inventory was $1,350 at January 1 and $1,300 at December 31. Finished goods inventory was $11,600 at January 1 and $12,300 at December 31. Compute cost of goods manufactured