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 comissions at 8 of sales Opening finished goods Inventory Opening work-in-process. Inventory Ending finished goods inventory Ending work-in-process inventory $92,300 25,300 6,800 32,300 9,300 6,300 22,300 17,300 What was the cost of goods manufactured for Phoenix? Cost of goods manufactured