Shamrock Corporation incurred the following costs during 2022. Direct materials used in product $ 108,000 Advertising expense $ 40,500 Depreciation on factory 54,000 Property taxes on factory 12,700 Property taxes on store 6,750 Delivery expense 18,800 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. (a) Compute cost of goods manufactured