X Company reported the following 2021 Inventory balances: January 1, 2021 December 31, 2021 Direct Materials $16,304 $13,496 The following 2021 Information was also available: Sales were $428,571. Direct materials costing $63,755 were purchased. Direct labor was $28,343. Overhead was $47,989, Selling and administrative costs were $30,444. What was Cost of Goods Sold in 20217 Work in Process $16,102 $16,102 Finished Goods $17,354 $17,392