Pronghorn Corporation incurred the following costs while manufacturing its product. $126,400 Advertising expense $54,100 21,800 27,300 38,400 55,400 Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly-line workers Factory supplies used 61,000 Property taxes on plant 7.650 Delivery expense 113,500 29,300 Sales commissions Salaries paid to sales clerks Work in process inventory was $14,600 at January 1 and $16,700 at December 31. Finished goods inventory was $70,900 at January 1 and $49,100 at December 31. Compute cost of goods manufactured. Cost of goods manufactured eTextbook and Media Compute cost of goods sold Cost of goods sold eTextbook and Media