Crane Corporation incurred the following costs while manufacturing its product:

Materials used in product		$120,500		Advertising expense		$45,100
Depreciation on plant		64,600		Property taxes on plant		19,450
Property taxes on warehouse		8,300		Delivery expense		21,900
Labour costs of assembly-line workers		110,900		Sales commissions		35,000
Factory supplies used		25,200		Salaries paid to sales clerks		50,000

Work in process inventory was $10,700 at January 1 and $14,400 at December 31. Finished goods inventory was $60,600 at January 1 and $50,800 at December 31.

Calculate the cost of goods manufactured.

Cost of goods manufactured?