Page 1 of 3 5. Yamishi Production had the following inventories for the first quarter of 2022: \begin{tabular}{|l} Materials $606,600$522,100 Work in process \\ 312,100280,800 Finished goods 416,100540,200 \\ \hline \end{tabular} Purchases of materials during the quarter were $427,800. Total direct labor costs were incurred in the amount of $1,482,000. Actual overhead costs were incurred as follows: operating supplies used, $17,100; janitorial and maintenance, $87,300; employee benefits, $26,400; utilities, $162,000; depreciation of factory, $43,200; property taxes, $24,000; factory insurance, $29,000. Net sales for the quarter were $3,562,200. Selling and administrative expenses were $508,000. Income taxes should be computed at 40 percent. Calculate cost of goods manufactured