Windsor Corporation incurred the following costs during 2022. Direct materials used in product Depreciation on factory Property taxes on store Labor costs of assembly-line workers Factory supplies used (a) Compute cost of goods manufactured. Cost of goods manufactured $146,400 $ 73,200 9,150 134,200 28,900 Advertising expense Property taxes on factory Delivery expense Sales commissions Salaries paid to sales clerks $54,900 17,500 Work in process inventory was $14,850 at January 1 and $18,700 at December 31. Finished goods inventory was $73,200 at January 1 and $55,400 at December 31. 25,200 42,700 61,000

Windsor Corporation incurred the following costs during 2022. Work in process inventory was $14,850 at January 1 and $18,700 at December 31 . Finished goods inventory was $73,200 at january 1 and $5,400 at December 31 . (a) Compute cost of goods manufactured. Cost of goods manufactured