Shamrock Corporation incurred the following costs during 2022. Direct materials used in product $103,000 Advertising expense $40,500 Depreciation on factory 54,000 Property taxes on factory 12,700 Property taxes on store 6,? 50 Delivery expense 18,300 Labor costs of assembly-line workers 99,000 Sales commissions 31,500 Factory supplies used 20,900 Salaries paid to sales clerks 45,000 Work in process inventory was $10,850 at January 1 and $ 13,900 at December 31. Finished goods inventory was $54,000 at January 1 and $41,000 at December 31. {3} Compute cost of goods manufactured. Cost of goods manufactured $