? Swifty Corporation incurred the following costs while manufacturing its product.

Work in process inventory was $$14,600$ ?at January $1$ ?and $$16,800$ ?at December $31.$ ?Finished goods inventory was $$69,000$ ?at January

$1$ ?and $$49,900$ ?at December $31.$

$($a$)$

Your answer is incorrect.

Compute cost of goods manufactured.

Cost of goods manufactured