Question 8 5 pts Int-Al Company applies overhead to products using a pre-determined rate of $7 per direct labor hour. During 2021, Int-A1 Company had the following costs: ....... Direct materials purchased) .. Direct labor Factory utilities Depreciation, office equipment Advertising Indirect labor Property taxes, factory building ... $123,100 175,000 57,000 22,000 45,000 15,000 35,000 . Int-Al Company's inventory accounts for 2021 were: Direct materials Work in process Finished goods January 1 34,800 63,300 18,900 December 31 44,400 53,300 27,700 Direct labor workers are paid $14 per hour. Calculate Int-A1 Company's cost of goods manufactured for 2021