For the month of January, Year 1, Ghent Corporation had a beginning balance of $103,300 in work in process. During the month, the company added the following costs to work in process: direct materials, $92,800; direct labor, $55,300; and manufacturing overhead, $81,400. The ending amount of work in process was $39,100. What was the cost of goods manufactured for the period? Prepare a schedule that shows the calculation of the cost of goods manufactured