Kingbird Corporation incurred the following costs during 2022. Direct materials used in product $122,400 Advertising expense $45,900 Depreciation on factory 61,200 Property taxes on factory 14,500 Property taxes on store 7,650 Delivery expense 21,200 Labor costs of assembly-line workers 112,200 Sales commissions 35,700 Factory supplies used 23,900 Salaries paid to sales clerks 51,000 Work in process inventory was $12,350 at January 1 and $15,700 at December 31. Finished goods inventory was $61,200 at January 1 and $46,400 at December 31.