Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product$120,000Advertising expense$45,000Depreciation on plant60,000Property taxes on plant14,000Property taxes on store7,500Delivery expense21,000Labor costs of assembly-line workers110,000Sales commissions35,000Factory supplies used23,000Salaries paid to sales clerks50,000

Work in process inventory was $12,000at January 1 and $15,500at December 31. Finished goods inventory was $60,000at January 1 and $45,600at December 31.

Compute cost of goods manufactured.

Cost of goods manufactured__________________________________?