Carla Vista Corporation incurred the following costs while manufacturing its product.

Materials used in product $ 147,500

Depreciation on factory 70,800

Property taxes on store 8,850

Labor costs of assembly-line workers 129,800

Factory supplies used 27,140

Advertising expense 53,100

Property taxes on factory 22,420

Delivery expense 24,780

Sales commissions 41,300

Salaries paid to sales clerks 59,000

Work in process inventory was $ 31,860 at January 1 and $ 18,290 at December 31. Finished goods inventory was $ 76,700 at January 1 and $ 59,670 at December 31. (Assume all raw materials used were direct materials.)

Compute cost of goods manufactured.

Compute cost of goods sold

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