Kingbird Corporation incurred the following costs during 2022. Direct materials used in product Depreciation on factory Property taxes on store Labor costs of assembly-line workers Factory supplies used (a) Your answer is incorrect. Compute cost of goods manufactured. $148,800 74,400 9,300 Cost of goods manufactured $ 136,400 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. 29,400 Advertising expense Property taxes on factory Delivery expense Sales commissions Salaries paid to sales clerks $55,800 17,800 25,600 43,400 62,000