Kingbird Corporation incurred the following costs during 2022. Direct materials used in product $148,800 Advertising expense $55,800 Depreciation on factory 74,400 Property taxes on factory 17,800 Property taxes on store 9,300 Delivery expense 25,600 Labor costs of assembly-line workers 136,400 Sales commissions 43,400 Factory supplies used 29,400 Salaries paid to sales clerks 62,000 Work in process inventory was $15,100 at January 1 and $19,000 at December 31. Finished goods inventory was $74,400 at January 1 and $56,300 at December 31 . Compute cost of goods manufactured, Cost of goods manufactured eTextbook and Media Compute cost of goods sold. Cost of goods sold