Riverbed corporation incurred the following costs while manufacturing its product. materials used in product $126,100 advertising expense $53,400 depreciation on plant 70,700 property taxes on plant 16,500 property taxes on store 8,060 delivery expense 22,000 labor costs of assembly-line workers 111,900 sales commissions 44,200 factory supplies used 24,000 salaries paid to sales clerks 51,100work in process inventory was $12,000 at january 1 and $15,500 at december 31. finished goods inventory was $60,000 at january 1 and $45,600 at december 31.compute cost of goods manufactured.

$345,700

Explanation:

Cost of goods manufactured:

= Material used in product + Depreciation on plant + Labor costs of assembly-line workers + Factory supplies used + Property taxes on plant + Work in process inventory(at Jan 1) - Work in process inventory(at Dec 1)

= $126,100 + 70,700 + 111,900 + 24,000 + 16,500 + $12,000 - $15,500

= $345,700

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