Ayayai Corporation incurred the following costs while manufacturing its product.

Materials used in product		$148,800		Advertising expense		$55,800
Depreciation on plant		74,400		Property taxes on plant		17,800
Property taxes on store		9,300		Delivery expense		25,600
Labor costs of assembly-line workers		136,400		Sales commissions		43,400
Factory supplies used		29,400		Salaries paid to sales clerks		62,000

Work in process inventory was $15,100 at January 1 and $19,000 at December 31. Finished goods inventory was $74,400 at January 1 and $56,300 at December 31.

Question:

Compute cost of goods manufactured.

Compute cost of goods sold.