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 $ 92,700 25,700 7,200 32,700 9,700 6,700 22,700 17,700 What was the cost of goods manufactured for Phoenix? Cost of goods manufactured