Carla Vista Corporation incurred the following costs while manufacturing its product. Materials used in product $147,500 Depreciation on factory 70,800 Property taxes on store 8,850 Labor costs of assembly-line workers 129,800 Factory supplies used 27,140 Advertising expense 53,100 Property taxes on factory 22,420 Delivery expense 24,780 Sales commissions 41,300 Salaries paid to sales clerks 59,000 Work in process inventory was $31,860 at January 1 and $18,290 at December 31. Finished goods inventory was $76,700 at January 1 and $59,670 at December 31. (Assume all raw materials used were direct materials.) (a) Compute cost of goods manufactured. Cost of goods manufactured $ eTextbook and Media