Splish Brothers Corporation incurred the following costs during 2022. $42,300 13,300 Direct materials used in product Depreciation on factory Property taxes on store Labor costs of assembly-line workers Factory supplies used $112.800 Advertising expense 56,400 Property taxes on factory 7,050 Delivery expense 103.400 Sales commissions 21,900 Salaries paid to sales clerks 19,600 32.900 47,000 Work in process inventory was $11,350 at January 1 and $14,500 at December 31. Finished goods inventory was $56,400 at January 1 and $42,800 at December 311 (a) Your answer is incorrect. Compute cost of goods manufactured. Cost of goods manufactured $ 311700 e Textbook and Media