Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product$ 127,700Advertising expense$ 48,600Depreciation on plant 63,300Property taxes on plant 21,800Property taxes on store 7,630Delivery expense 23,500Labor costs of assembly-line workers 120,100Sales commissions 44,900Factory supplies used 29,400Salaries paid to sales clerks 51,800

Work in process inventory was $ 13,400 at January 1 and $ 17,300 at December 31. Finished goods inventory was $ 62,100 at January 1 and $ 47,500 at December 31.

compute cost of goods manufactured