Marigold Corporation incurred the following costs while manufacturing its product. $42,300 Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly-line workers Factory supplies used $112,800 56,400 7,050 Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks 13,300 19,600 32.900 47,000 103,400 21,900 Work in process inventory was $11,350 at January 1 and $14,500 at December 31. Finished goods inventory was $56,400 at January 1 and $42,800 at December 31. Compute cost of goods sold. Cost of goods sold $