Kayak Corp. has the following information: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Beginning Ending Inventory Inventory (1/1) (12/31) $ 21,900 $ 34,300 $ 19,400 $ 21,000 $ 38,900 $ 21,100 Additional information for the year is as follows: Raw materials purchases Direct labor $108,300 $ 84,300 Manufacturing overhead applied $ 81,800 Indirect materials $ 0 Compute the unadjusted cost of goods sold.