Company applies overhead to products using a pre-determined rate of $7 per direct labor hour. During 2021, Company had the following costs: Direct materials purchased .. Direct labor ... Factory utilities ... Depreciation, office equipment Advertising ... Indirect labor Property taxes, factory building. ... $154,300 175,000 53,000 27,000 44,000 11,000 33,000 Company's inventory accounts for 2021 were: Direct materials Work in process Finished goods January 1 39,900 63,700 15,600 December 31 42,400 52,600 23,500 Direct labor workers are paid $14 per hour. Calculate for 2021 Company's cost of goods manufactured