The following cost information is presented for Phoenix Ltd. for the most recent period. Cost of direct material used in manufacturing Direct labour costs Manufacturing overhead Sales commissions at 8% of sales Opening finished goods inventory Opening work-in-process inventory Ending finished goods inventory Ending work-in-process inventory $ 92,900 25,900 7,400 32,900 9,900 6,900 22,900 17,900 What was the cost of goods manufactured for Phoenix? Cost of goods manufactured