Metlock Corporation incurred the following costs during 2022. Direct materials used in product $103,200 Advertising expense $38,700 Depreciation on factory 51,600 Property taxes on factory 12.100 Property taxes on store 6,450 Delivery expense) 18,000 Labor costs of assembly-line workers 94,600 Sales commissions 30,100 Factory supplies used 19,900 Salaries paid to sales clerks 43,000 Work in process inventory was $10,350 at January 1 and $13,300 at December 31. Finished goods inventory was $51,600 at January 1 and $39,200 at December 31.