Marin Corporation incurred the following costs during 2022. Work in process inventory was $12,850 at January 1 and $16,300 at December 31 . Finished goods inventory was $63,600 at January 1 and $48,200 at December 31 . Compute cost of goods manufactured. Cost of goods manufactured $ Compute cost of goods manufactured. Cost of goods manufactured \$ eTextbook and Media Compute cost of goods sold. Cost of goods sold