Splish Brothers Corporation incurred the following costs during 2022. Direct materials used in product $112,800 Depreciation on factory 56,400 Property taxes on store 7,050 Labor costs of assembly-line workers 103,400 Factory supplies used 21.900 Advertising expense Property taxes on factory Delivery expense Sales commissions Salaries paid to sales clerks $42.300 13,300 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 31. Compute cost of goods sold. Cost of goods sold $