Compute cost of goods manufactured. (Assume that all raw materials used were direct materials.)

The following information is available for Skysong Company January 1, 2022 $23.600 Raw materials inventory Work in process inventory Finished goods inventory Materials purchased Direct labor Manufacturing overhead Sales revenue 15,900 30.950 2022 $171.000 250.800 205,200 1,037,400 December 31, 2022 $34,200 19,750 23,940