Question 2 A company that uses job order costing provided the following information: Dec. 31, 2023 Jan. 1, 2023 Work in $17,200 $43,000 process inventory Finished goods 103,200 129,000 inventory Direct 301,000 materials used Direct labor 137,600 Selling 107,500 expenses 8.6 pts Manufacturing overhead is applied at a rate of 150% of direct labor cost. What is the amount of cost of goods sold for the year ended December 31?