Grouper Corporation incurred the following costs while manufacturing its product. Materials used in product $110,400 Advertising expense $41,400 Depreciation on plant 55,200 Property taxes on plant 13,000 Property taxes on store 6,900 Delivery expense 19,200 Labor costs of assembly-line workers 101,200 Sales commissions 32,200 Factory supplies used 21,400 Salaries paid to sales clerks 46,000 Work in process inventory was $11,100 at January 1 and $14,200 at December 31. Finished goods inventory was $55,200 al January 1 and $41,900 at December 31. (a) Compute cost of goods manufactured. Cost of goods manufactured $