Marigold Corporation incurred the following costs while manufacturing its product. Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly-line workers Factory supplies used $112,800 56.400 7.050 163,400 21,900 Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks $42,300 13,300 19,600 32.900 47,000 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 manufactured. Cost of goods manufactured $