Pina Corporation incurred the following costs while manufacturing its product. Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly-line workers Factory supplies used $122,400 61,200 7,650 112,200 23.900 Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks $45,900 14,500 21,200 35,700 51,000 Work in process inventory was $12,350 at January 1 and $15,700 at December 31. Finished goods inventory was $61,200 at January 1 and $46,400 at December 31.

Pina Corporation incurred the following costs while manufacturing its product. Work in process inventory was $12,350 at January 1 and $15,700 at December 31 . Finished goods inventory was $61,200 at January 1 and $46.400 at December 31 Compute cost of goods manufactured. Cost of goods manufactured $