Larkspur Corporation incurred the following costs during 2022. Direct materials used in product $151,200 Advertising expense $56,700 Depreciation on factory 75,600 Property taxes on factory 18,100 Property taxes on store 9,450 Delivery expense 26,000 Labor costs of assembly-line workers 138,600 Sales commissions 44,100 Factory supplies used 29,900 Salaries paid to sales clerks 63,000 Work in process inventory was $15,350 at January 1 and $19,300 at December 31. Finished goods inventory was $75,600 at January 1 and $57,200 at December 31. (a) * Your answer is incorrect. Compute cost of goods manufactured