Help me find COGM. Very detailed please i want to understand

Current Attempt in Progress Pharoah Corporation incurred the following costs while manufacturing its product: Materials used in product $121,000 Advertising expense $45,000 Depreciation on plant 63,400 Property taxes on plant 19,500 Property taxes on warehouse 7,930 Delivery expense 21,200 Labour costs of assembly-line workers 110,900 Sales commissions 35,100 Factory supplies used 25,500 Salaries paid to sales clerks 50,800 Work in process inventory was $ 10,200 at January 1 and $14,000 at December 31. Finished goods inventory was $ 1 and $51,300 at December 31. Calculate the cost of goods manufactured. Cost of goods manufactured