value: 5.00 points McGown Corp has the folowing Information: Beginning Ending Inventory Inventory (12/31) $ 22.600 36,500 $ 19,800 $ 22.800 $ 39400 25100 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows Raw materiais purchases Direct labor Manufacturing overhead applied indirect materials $ 105,700 s 76.400 $ 82.400 0 Compute the cost of goods manufactured O $236,300 O $275700 O $247600 O $253,600