Metlock Corporation incurred the following costs during 2022. Direct materials used in product $ 129,600 Advertising expense $ 48,600 Depreciation on factory 64,800 Property taxes on factory 15,400 Property taxes on store 8,100 Delivery expense 22,400 Labor costs of assembly-line workers 118,800 Sales commissions 37,800 Factory supplies used 25,400 Salaries paid to sales clerks 54,000 Work in process inventory was $ 13,100 at January 1 and $ 16,600 at December 31. Finished goods inventory was $ 64,800 at January 1 and $ 49,100 at December 31. Compute cost of goods manufactured. Cost of goods manufactured e Textbook and Media Compute cost of goods sold. Cost of goods sold $ eTextbook and Media