Cullumber Corporation incurred the following costs while manufacturing its product: Materials used in product $120,200 Advertising expense $45,200 Depreciation on plant 60,000 Property taxes on plant 19,400 Property taxes on warehouse 8,010 Delivery expense 21,400 Labour costs of assembly-line workers 110,100 Sales commissions 35,450 Factory supplies used 25,800 Salaries paid to sales clerks 50,700 Work in process inventory was $10,700 at January 1 and $14,100 at December 31. Finished goods inventory was $61,000 at January 1 and $51,400 at December 31. (a) Calculate the cost of goods manufactured. Cost of goods manufactured $