The following information is available for Larkspur Company. Raw materials inventory Work in process inventory Finished goods inventory Materials purchased Direct labor Manufacturing overhead Sales revenue January 1, 2022 $21,600 14,400 28,200 2022 $156,000 228,800 187,200 946,400 December 31, 2022 $31,200 18,000 21,840 Compute cost of goods manufactured. (Assume that all raw materials used were direct materials.) LARKSPUR COMPANY Cost of Goods Manufactured Schedule Work in Process, Jan. 1 Direct Materials Finished Goods Inventory, Jan. 1 $ $ 14