Kingbird Corporation incurred the following costs during 2022. Work in process inwentory was $15,100 at January 1 and $19,000 at December 31 . Finished goods imventory was $74,400 at January 1 and $56,300 at December 31 . (a) Compute cost of goods manufactured. Cost of goods manufactured $ eTextbook and Media Attempts: unlimited (b) Compute cost of goods sold. Cost of goods sold \$