Splish Brothers Corporation incurred the following costs during 2022. Direct materials used in product Depreciation on factory Property taxes on store Labor costs of assembly-line workers Factory supplies used (a) Compute cost of goods manufactured. Cost of goods manufactured $112,800 $ 56,400 7,050 103,400 21,900 Advertising expense Property taxes on factory Delivery expense Sales commissions 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 31. Salaries paid to sales clerks $42,300 13,300 19,600 32,900 47,000

Splish Brothers Corporation incurred the following costs during 2022. 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 31