The Krazy Ketchup Company had the following balances for the month of January incurred by their manufacturing operations: Inventories January 1 January 31 13,567 13,722 Raw materials 21,191 Work in process 22,584 12,281 Finished goods 15,513 If Krazy Ketchup transferred $236,106 of completed goods out of work in process during January, compute the cost of goods sold