McGown Corporation has the following information: Beginning Inventory (1/1) Raw Materials Inventory $ 22,500 Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials Compute the unadjusted cost of goods sold. 22,700 34,600 $ 108,600 80,200 84,800 0 Ending Inventory (12/31) $ 32,800 23,000 26,200