Cheyenne Corp. incurred the following costs while manufacturing its product. Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly-line workers Factory supplies used $129,100 64,600 8,160 111.300 28,700 Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks $53,200 16,000 24,300 40,100 57.100 Work in process inventory was $14,500 at January 1 and $16,800 at December 31. Finished goods inventory was $69,500 at January 1 and $46,000 at December 31