Sandhill Corporation incurred the following costs while manufacturing its product Materials used in product $150,000 Depreciation on factory 72,000 Property taxes on store 9,000 Labor costs of assembly-line workers 132,000 Factory supplies used 27.600 54,000 22,800 Advertising expense Property taxes on factory Delivery expense Sales commissions Salaries paid to sales clerks 25,200 42,000 60,000 Work in process inventory was $32,400 at January 1 and $18,600 at December 31. Finished goods inventory was $78,000 at January 1 and $60,680 at December 31. (Assume all raw materials used were direct materials.) (a) Compute cost of goods manufactured. Cost of goods manufactured