In January 2022, Oriole Manufacturing incurrd the following costs in manufacturing Detecto, its only product: Direct materials Janaury 1 - 100,000 work in process January 1 - 137500 Finished goods january 1 - 118,750 Jnauary 31 direct materials 112, 500 work in process 93, 250 finished goods 135,000 determine the cost of goodsmanufactured for january 2022