Determine the total amount of $($a$)$ delivery service $($product$)$ costs and $($b$)$ period costs.

E$1\mathrm{.}8($LO $3),$ AP Lopez Corporation incurred the following costs while manufacturing its product.

Compute cost of goods manufactured and sold.

$\backslash$table$[[$Materials used in product,$$120,000,$Advertising expense,$$45,000],[$Depreciation on plant,$60,000,$Property taxes on plant,$14,000],[$Property taxes on store,$7,500,$Delivery expense,$21,000],[\backslash$table$[[$Labor costs of assembly$-$line$],[$workers$]],110,000,$Sales commissions,$35,000],[$Factory supplies used,$23,000,\backslash$table$[[$Salaries paid to sales$],[$clerks$]],50,000]]$

Work in process inventory was $$12,000$ at January $1$ and $$15,500$ at December $31.$ Finished goods inventory was $$60,000$ at January $1$ and $$45,600$ at December $31.$