Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product		$129,100		Advertising expense		$53,200
Depreciation on plant		64,600		Property taxes on plant		16,000
Property taxes on store		8,160		Delivery expense		24,300
Labor costs of assembly-line workers		111,300		Sales commissions		40,100
Factory supplies used		28,700		Salaries paid to sales clerks		57,100

Work in process inventory was $14,500 at January 1 and $16,800 at December 31. Finished goods inventory was $69,500 at January 1 and $46,000 at December 31.

Compute cost of goods manufactured.

Cost of goods manufactured

$

Compute cost of goods sold.

Cost of goods sold

$