Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product		$126,900		Advertising expense		$50,000
Depreciation on plant		70,600		Property taxes on plant		23,000
Property taxes on store		8,360		Delivery expense		25,800
Labor costs of assembly-line workers		119,600		Sales commissions		36,500
Factory supplies used		25,000		Salaries paid to sales clerks		59,600

Work in process inventory was $14,600 at January 1 and $16,800 at December 31. Finished goods inventory was $69,000 at January 1 and $49,900 at December 31.

(a)

Compute cost of goods manufactured.

Cost of goods manufactured

$