Larkspur, Inc.incurred the following costs while manufacturing its product.

Materials used in product $124,900

Advertising expense $50,200

Depreciation on plant 66,100

Property taxes on plant 16,000

Property taxes on store 8,290

Delivery expense 25,600

Labor costs of assembly-line workers 120,700

Sales commissions 44,100

Factory supplies used 32,700

Salaries paid to sales clerks 55,100

Work in process inventory was $13,000at January 1 and $17,600at December 31. Finished goods inventory was $69,500at January 1 and $48,900at December 31.

(a) Compute cost of goods manufactured.