Carla Vista Corporation incurred the following costs while manufacturing its product. Materials used in product $120,000 Depreciation on factory 57,600 Property taxes on store 7,200 Labor costs of assembly-line workers 105,600 Factory supplies used 22,080 Advertising expense 43,200 Property taxes on factory 18,240 Delivery expense 20,160 Sales commissions 33,600 Salaries paid to sales clerks 48,000 Work in process inventory was $25,920 at January 1 and $14,880 at December 31. Finished goods inventory was $62,400 at January 1 and $48,560 at December 31. (Assume all raw materials used were direct materials)