In January 2022, Wildhorse Manufacturing incurred the following costs in manufacturing Detecto, its only product: An analysis of the accounting records showed the following balances in the inventory accounts at the beginning and end of January: An analysis of the accounting records showed the following balances in the inventory accounts at the beginning and end of January: Wildhorse treats overtime premiums and benefits as indirect costs. (a) Determine the cost of goods manufactured for January 2022. Cost of goods manufactured $