Calculate the cost of goods manufactured using the following information: Direct materials used Direct labor used Factory overhead costs General and administrative expenses Selling expenses Work in Process inventory, January 1 Work in Process inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, December 31 $299,600 133,100 265, 100 86,600 49,900 119,600 127,000 233,200 239,800