Oriole Corporation incurred the following costs while manufacturing its product. Materials used in product $110,000 Depreciation on factory 52,800 Property taxes on store 6,600 Labor costs of assembly-line workers 96,800 Factory supplies used 20,240 Advertising expense 39,600 Property taxes on factory 16,720 Delivery expense 18,480 Sales commissions 30,800 Salaries paid to sales clerks 44,000 Work in process inventory was $23,760 at January 1 and $13,640 at December 31. Finished goods inventory was $57,200 at January 1 and $44,520 at December 31. (Assume all raw materials used were direct materials.)