The following information is available for Marin Company. January 1, 2025 2025 December 31, 2025 Raw materials inventory $26,400 $38,400 Work in process inventory 18,000 22.200 Finished goods inventory 34,800 26,880 Materials purchased $192,000 Direct labor 281,600 Manufacturing overhead 230,400 Sales revenue 1.164,800 (a) Compute cost of goods manufactured. (Assume that all raw materials used were direct materials.) MARIN COMPANY Cost of Goods Manufactured Schedule Work in Process, Jan 1 Raw Materials Available for Use