Go-Go Co., which began operations in 2013, produces gasoline and a gasoline by-product. Go-Go accounts for the byproduct at the time of production through a reduction in joint product cost of goods sold. The following information is available pertaining to 2013 sales and production:

Total production costs to split-off point $280,870

Gasoline sales 546,510

By-product sales 63,710

Gasoline inventory, 12/31/2013 29,740

Additional by-product costs:

Marketing $19,030

Marketing 30,930

a. Compute Go-Gos cost of sales for gasoline and for the by-product for 2013. $