Flint Corporation incurred the following costs while manufacturing its product.

Materials used in product		$141,600		Advertising expense		$53,100
Depreciation on plant		70,800		Property taxes on plant		16,900
Property taxes on store		8,850		Delivery expense		24,400
Labor costs of assembly-line workers		129,800		Sales commissions		41,300
Factory supplies used		27,900		Salaries paid to sales clerks		59,000

Work in process inventory was $14,350 at January 1 and $18,100 at December 31. Finished goods inventory was $70,800 at January 1 and $53,600 at December 31.

Compute cost of goods sold.