Andrea designs door wreaths for various holidays. For 2022, her expenses were $4 per wreath. She made 92 wreaths during the year. She threw two away when they went bad, used five in her own house, and had 12 left at the end of the year to use in 2023. She sold the rest. What is her cost of goods sold (COGS)? $292 $300 $320 $368