Larkspur Corporation incurred the following costs during 2022.

Direct materials used in product		$98,400		Advertising expense		$36,900
Depreciation on factory		49,200		Property taxes on factory		11,500
Property taxes on store		6,150		Delivery expense		17,200
Labor costs of assembly-line workers		90,200		Sales commissions		28,700
Factory supplies used		18,900		Salaries paid to sales clerks		41,000

Work in process inventory was $9,850 at January 1 and $12,700 at December 31. Finished goods inventory was $49,200 at January 1 and $37,400 at December 31.

View Policies Current Attempt in Progress Larkspur Corporation incurred the following costs during 2022. Direct materials used in product $98.400 Advertising expense $36.900 Depreciation on factory 49.200 Property taxes on factory 11,500 Property taxes on store 6,150 Delivery expense 17,200 Labor costs of assembly-line workers 90.200 Sales commissions 28,700 Factory supplies used 18.900 Salaries paid to sales clerks 41.000 Work in process inventory was $9,850 at January 1 and $12,700 at December 31. Finished goods inventory was $49,200 at January 1 and $37,400 at December 31. (a) Compute cost of goods manufactured. Cost of goods manufactured $