Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product $121,500

Advertising expense 53,200

Depreciation on plant 68,900

Property taxes on plant 15,600

Property taxes on store 8,110

Delivery expense 22,500

Labor costs of assembly-line workers 117,400

Sales commissions 46,000

Factory supplies used 28,200

Salaries paid to sales clerks 56,600

Work in process inventory was $13,300at January 1 and $16,700at December 31. Finished goods inventory was $66,000at January 1 and $47,400at December 31.

Compute cost of goods manufactured: