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 expense21,200 Labor costs of assembly-line workers 112,200 Sales commissions 35,700 Factory supplies used 23,900 Salaries paid to sales clerks 51,000. What is the cost of goods sold