Current Attempt in Progress Kingbird Corporation incurred the following costs during 2022. Direct materials used in product Depreciation on factory Property taxes on store Labor costs of assembly-line workers Factory supplies used $122,400 61,200 7,650 112,200 23,900 Advertising expense Property taxes on factory Delivery expense Sales commissions Salaries paid to sales clerks $45,900 14,500 21,200 35,700 51,000 Work in process inventory was $12,350 at January 1 and $15,700 at December 31. Finished goods inventory was $61,200 at January 1 and $46,400 at December 31.

Current Atternpt in Progress Kingbira Corporation incurred the following costs during 2022. Work in process inventorywas $12.350 at January 1 and $15,700 at December 31 . Fintshed goods inventocy was $61.200 at January 1 and $46,400 at December 31 . Compute cost of goods manufactured. Cost of goods manufactured