Kimen Company produces a very special fine wine. Ximan company has the following information: Beginning Ending Inventory Inventory (1/1) (12/31) $ 36,500 $ 22,600 Raw Materials Inventory Work in Process Inventory $ 19,800 $ 22,800 Finished Goods Inventory $ 39,400 $ 25,100 Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials Compute the unadjusted cost of goods sold. $105,700 $ 76,400 $ 82,400 $