Current Attempt in Progress Indigo Corporation incurred the following costs while manufacturing its product. Materials used in product $144,000 Advertising expense $54,000 Depreciation on plant 72,000 Property taxes on plant 17,200 Property taxes on store 9.000 Delivery expense 24,800 Labor costs of assembly-line workers 132,000 Sales commissions 42,000 Factory supplies used 28,400 Salaries paid to sales clerks 60,000 Work in process inventory was $14,600 at January 1 and $18,400 at December 31. Finished goods inventory was $72,000 at January. 1 and $54,500 at December 31. (a) Compute cost of goods manufactured. Cost of goods manufactured $