Whispering Winds Corp. incurred the following costs while manufacturing its product. Materials used in product $130,300 Advertising expense Depreciation on plant 62,500 Property taxes on plant Property taxes on store 8.270 Delivery expense Labor costs of assembly-line workers 116,100 Sales commissions Factory supplies used 34.000 Salaries paid to sales clerks $55,200 24,300 26,100 38,100 59,300 Work in process inventory was $14,400 at January 1 and $17,600 at December 31. Finished goods inventory was $61,100 at January 1 and $48,500 at December 31. (a) Compute cost of goods manufactured. Cost of goods manufactured