The following costs were incurred by a manufacturing company: $ 120,200 6.260 1,000 150,900 Materials used in product Depreciation on plant Property taxes on plant Labour costs of assembly-line workers Factory supplies used Advertising expense Factory insurance Factory supervisor's salary 2,550 4,500 21,500 50.100 Work in process inventory was 55,400 at January 1 and $ 6,100 at December 31. Finished goods inventory was $ 30,100 at January 1 and $ 29,900 at December 31 (a) Calculate cost of goods manufactured. Cost of goods manufactured $