Ayayai Corporation incurred the following costs while manufacturing its product. $96.000 Advertising expense $36,000 48,000 Property taxes on plant 11.200 Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly line workers Factory supplies used 6,000 16,800 88,000 Delivery expense Sales commissions Salaries paid to sales clerks 28,000 18,400 40,000 Work in process inventory was 59,600 at January 1 and $12,400 at December 31. Finished goods inventory was $48.000 at January 1 and $36,500 at December 31 (a) Compute cost of goods manufactured, Cost of goods manufactured s