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