$($P$-22)$ Skysong Corporation incurred the following costs during $2022.$

Work in process inventory was $$13,850$ at January $1$ and $$17,500$ at December $31.$ Finished goods inventory was $$68,400$

$1$ and $$51,800$ at December $31.$

$($a$)$

Compute cost of goods manufactured.

Cost of goods manufactured $