Compute cost of goods manufactured?

Compute cost of goods sold?

$130,300	Advertising expense	$55,200
Depreciation on plant	62,500	Property taxes on plant	24,300
Property taxes on store	8,270	Delivery expense	26,100
Labor costs of assembly-line workers	116,100	Sales commissions	38,100
Factory supplies used	34,000	Salaries paid to sales clerks	59,300