Splish Brothers Corporation incurred the following costs during 2022. Direct materials used in product $139,200 Advertising expense $52,200 Depreciation on factory 69,600 Property taxes on factory 16,600 Property taxes on store 8,700 Delivery expense 24,000 Labor costs of assembly-line workers 127,600 Sales commissions 40,600 Factory supplies used 27,400 Salaries paid to sales clerks 58,000 Work in process inventory was $14,100 at January 1 and $17,800 at December 31. Finished goods inventory was $69,600 at January 1 and $52,700 at December 31. (a) Compute cost of goods manufactured. Cost of goods manufactured $