Current Attempt in Progress The following information is available for Ayayai Company. January 1, 2022 2022 December 31, 2022 Raw materials inventory $16,800 Work in process inventory 10,800 $24,000 13,800 Finished goods inventory 21,600 16,800 Materials purchased $120,000 Direct labor 176,000 Manufacturing overhead 144,000 Sales revenue 728,000 (a) Compute cost of goods manufactured.