Alpha Inc. incurred the following costs during 2022. Direct materials used in product $ 7,914 Advertising expense $8,704 Depreciation on factory 5,600 Property taxes on factory 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 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