Lopez Corporation incurred the following costs while manufacturing its product. Materials used in product $127,100 Advertising expense $49,900 Depreciation on plant 64,800 Property taxes on plant 19,700 Property taxes on store 8,310 Delivery expense 31,600 Labor costs of assembly-line workers 116,500 Sales commissions 45,800 Factory supplies used 27,300 Salaries paid to sales clerks 60,700 Work in process inventory was $13,200 at January 1 and $16,600 at December 31. Finished goods inventory was $70,200 at January 1 and $47,000 at December 31.

Compute cost of goods manufactured.