Cullumber Corporation incurred the following costs while manufacturing its product. Materials used in product Depreciation on factory Property takes on store Labor costs of assembly-line workers Factory supplies used Advertising expense Property tawes on factory Delivery expense Sales commissions Salaries pald to sales clerks $105,000 50,400 6,300 92,400 19,320 37,800 15,960 17,640 29,400 42,000 Work in process inventory was $22,680 at January 1 and $13,020 at December 31 . Finished goods inventory was $54,600 at January 1 and $42,500 at December 31 . (Assume all raw materials used were direct materials) (a) Compute cost of goods manufactured. Cost of goods manufactured