Please find the cost of goods sold

Tamarisk Corporation incurred the following costs during 2027. Direct materials used in product $141,600 Advertising expense $53,100 Depreciation on factory 70,800 Property taxes on factory 16,900 Property taxes on store 8,850 Delivery expense 24,400 Labor costs of assembly-line workers 129,800 Sales commissions 41,300 Factory supplies used 27,900 Salaries paid to sales clerks 59,000 Work in process inventory was $ 14,350 at January 1 and $18,100 at December 31. Finished goods inventory was $70,800 at January 1 and $53,600 at December 31. (a)