Lopez Corporation incurred the following costs while manufacturing its product. 

Materials used in product $129,600 

Advertising expenses $49,600 

Depreciation at plant 70,200 

Property taxes at plant 21,000 

Property taxes at store 7,690 

Delivery expenses 31,400 

Labor costs of supply line workers 

Assembly 120,400 

Sales commissions 42,400 

Factory supplies used 29,200 

Salaries paid to sales employees 54,400 

In-process inventory was $14,400 on January 1 and $17,000 on December 31. 

Finished goods inventory was $70,200 on January 1 and $46,400 on December 31. 

Calculate the cost of manufactured goods. 

Calculate the cost of goods sold.