Sunland Company incurred the following costs while manufacturing its product.

Work in process inventory was $$13,200$ at January $1$ and $$16,600$ at December $31.$ Finished goods inventory was $$70,200$ at January

$1$ and $$47,000$ at December $31.$

$($a$)$

Your answer is incorrect.

Compute cost of goods manufactured.

Cost of goods manufactured $