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 $ 93,800 26,800 8300 33,888 10,800 7,800 23,800 18,800 What was the cost of goods manufactured for Phoenix? Cost of goods manufactured