Waterway Corporation incurred the following costs while manufacturing its product. Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly-line workers Factory supplies used (a) Compute cost of goods manufactured. $128,900 Cost of goods manufactured $ 63,400 8,280 114,800 32,100 Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks k $55,800 23,100 Work in process inventory was $14,200 at January 1 and $16,900 at December 31. Finished goods inventory was $63,300 at January 1 and $48,200 at December 31. 24,800 43,600 60,400

Waterway Corporation incurred the following costs while manufacturing its product. Work in process inventory was $14,200 at January 1 and $16,900 at December 31 . Finished goods inventory was $63,300 at January 1 and $48,200 at December 31 (a) Compute cost of goods manufactured Cost of goods manufactured