The Clear Reception Antenna Company incurred the following costs while manufacturing its High Gain Long Distance Television Antenna, rated a Best Buy in Consumer Reports. Materials used in product $ 105,320 Advertising expense $24,000 Depreciation on plant 23,000 Property taxes on plant 8,600 Property taxes on online store 2,150 Delivery expense 11,000 Labor costs assembly-line workers 111,650 Sales commissions 34,900 Factory supplies used 10,870 Salaries paid to clerks 24,000 Work-in-process inventory was $27,940 at January 1 and $19,300 at December 31. Finished goods inventory was $25,130 at January 1 and $31,210 at December 31. Instructions (a) Compute the cost of goods manufactured for Clear Reception Antenna Company. (b)Compute the cost of goods sold for the company. Note: be sure to show your calculations for both part a. and b. in a well-organized presentation