14 Based on the above data, what is ABC's Cost of Goods Sold for 2023? (show supporting calculation)

(4 points) ABCs financial records for 2023 show the following: Work-in-process inventory (January 1) Work-in-process inventory (Dec 31) Finished goods inventory (January 1) Finished goods inventory (Dec 31) Direct materials used Indirect materials used Direct manufacturing labor Indirect manufacturing labor Property taxes on manufacturing plant buildings Salespersons' company vehicle costs Depreciation of manufacturing equipment Depreciation of office equipment Miscellaneous plant overhead Plant utilities General office expenses Marketing distribution costs $ 140,400 171,000 540,000 510,000 420,000 84,000 480,000 186,000 28,800 12,000 264,000 123,600 135,000 92.400 305,400 30,000 Based on the above data, what is ABC's Cost of Goods Sold for 2023? (show supporting calculation)