Teal Mountain Corporation incurred the following costs during 2022. Direct materials used in product $117,600 Advertising expense $44,100 Depreciation on factory 58,800 Property taxes on factory 13,900 Property taxes on store 7,350 Delivery expense 20,400 Labor costs of assembly-line workers 107,800 Sales commissions 34,300 Factory supplies used 22,900 Salaries paid to sales clerks 49,000 Work in process inventory was $11,850 at January 1 and $15,100 at December 31. Finished goods inventory was $58,800 at January 1 and $44,600 at December 31.