Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product$128,000Advertising expense$53,500Depreciation on plant68,000Property taxes on plant17,200Property taxes on store8,180Delivery expense23,900Labor costs of assembly-line workers111,900Sales commissions40,300Factory supplies used24,800Salaries paid to sales clerks52,300

Work in process inventory was $13,500at January 1 and $16,800at December 31. Finished goods inventory was $62,500at January 1 and $47,700at December 31.

Compute cost of goods manufactured.

$