Need help with cost of goods manufactured and cost of goods sold, thank you!

Splish Brothers Corporation incurred the following costs during 2022. $112,800 Advertising expense $42,300 Direct materials used in product Depreciation on factory Property taxes on store 56,400 Property taxes on factory 13,300 7.050 19,600 Labor costs of assembly-line workers 103,400 Delivery expense Sales commissions Salaries paid to sales clerks 32,900 Factory supplies used 21.900 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 ta $ 293300 eTextbook and Media * Your answer is incorrect. Compute cost of goods sold. Cost of goods sold $ 306900