Question- What is the total manufacturing costs for the month.

DM Inventory \begin{tabular}{lr|l} \hline Beginning balance & 600 & \\ \hline Ending balance & 1,100 & \end{tabular} WIP Inventory \begin{tabular}{ll|l} \hline Beginning balance & 1,900 & \\ \hline Ending balance & 4,100 & \end{tabular} FG Inventory \begin{tabular}{lr|l} \hline Beginning balance & 8,200 & \\ \hline Ending balance & 13,600 & \\ & COGS \\ \hline & 202,000 & \end{tabular} Determine the COGS and COGM this month. The only additional information available for this month includes payroll records and a few other items, as follows. 1. Pina Colada paid $88,000 in total payroll costs this month, split evenly between hourly manufacturing worker manufacturing supervisor salaries. 2. It paid $3,700 in total utility costs: 70% was for manufacturing facilities, and 30% was for executive and administ 3. Buildings and equipment used in manufacturing are depreciated at a steady rate of $18,000 per month; buildings equipment in executive and administrative spaces are depreciated at a steady rate of $12,000 per month. 4. Other indirect material and indirect labor costs amounted to $2,800