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 $ eTextbook and Media Compute cost of goods sold. Cost of goods sold $