I dont know why the COGS is 184440. Can you please explain specifically? How do you calculate that?

Question 8 Marigold Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2020, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $23,200, direct labor $13,920, and manufacturing overhead $18,560. As of January 1, Job 49 had been completed at a cost of $104,400 and was part of finished goods inventory. There was a $17,400 balance in the Raw Materials Inventory account. During the month of January, Marigold Company began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were also sold on account during the month for $141,520 and $183,280, respectively. The following additional events occurred during the month. 1. Purchased additional raw materials of $104,400 on account. 2. Incurred factory labor costs of $81,200. Of this amount $18,560 related to employer payroll taxes. 3. Incurred manufacturing overhead costs as follows: indirect materials $19,720; indirect labor $23,200; depreciation expense on equipment $13,920; and various other manufacturing overhead costs on account $18,560. 4. Assigned direct materials and direct labor to jobs as follows. Job No. Direct Materials $11,600 45,240 34,800 Direct Labor $5,800 29,000 23,200 Your answer is correct. Prepare the journal entries to record the sale of any job(s month. (Credit account titles are automatically inder amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Accounts Receivable T 324800 T Sales Revenue 324800 (To record sale of jobs) (2) Cost of Goods Sold 184440 Finished Goods Inventory U 184440 184440 (To record cost of jobs)