Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product$129,600Advertising expense$49,600Depreciation on plant70,200Property taxes on plant21,000Property taxes on store7,690Delivery expense31,400Labor costs of assembly-line workers120,400Sales commissions42,400Factory supplies used29,200Salaries paid to sales clerks54,400

Work in process inventory was $14,400at January 1 and $17,000at December 31. Finished goods inventory was $70,200at January 1 and $46,400at December 31.

Compute cost of goods manufactured.

Cost of goods manufactured$enter cost of goods manufactured in dollars

Compute cost of goods sold.

Cost of goods sold