Concord Corporation incurred the following costs while manufacturing its product. Materials used in product $125,700 Depreciation on plant 63.400 Advertising expense Property taxes on plant $51,700 D 23.100 Property taxes on store 8,100 Delivery expense 24,700 Labor costs of assembly-line workers 116.100 Sales commissions 43.900 Factory supplies used 31.700 Salaries paid to sales clerks 52.800 Work in process inventory was $13,800 at January 1 and $17.600 at December 31. Finished goods inventory was $68,800 at January 1 and 545,700 at December 31. (a) Compute cost of goods manufactured Cost of goods manufactured $