Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product		$129,600		Advertising expense		$49,600
Depreciation on plant		70,200		Property taxes on plant		21,000
Property taxes on store		7,690		Delivery expense		31,400
Labor costs of assembly-line workers		120,400		Sales commissions		42,400
Factory supplies used		29,200		Salaries paid to sales clerks		54,400

Work in process inventory was $14,400 at January 1 and $17,000 at December 31. Finished goods inventory was $70,200 at January 1 and $46,400 at December 31.

compute cost of goods manufactured