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

Compute cost of goods manufactured.

Cost of goods manufactured

$enter cost of goods manufactured in dollars

Compute cost of goods sold.