what is the cost of goods manufactured?

sage Hill Corporation incurred the following costs during 2022. Direct materials used in product $132,000 Advertising expense Depreciation on factory 66000 Property taxes on factory Property taxes on store 8,250 Delivery expense Labor costs Of assembly-line workers 121,000 Sales commissions Factory supplies used 25.900 Salaries paid to sales clerks $49.500 15,700 22,800 38,500 55,000 Work in process inventory was $13,350 at January 1 and $16,900 at December 31. Finished goods inventory was January