Lopez Corporation incurred the following costs while manufacturing its product. Materials used in product $124,000 Advertising expense Depreciation on plant 67,300 Property taxes on plant Property taxes on store 7,960 Delivery expense Labor costs of assembly-line workers Sales commissions Factory supplies used 26,500 Salaries paid to sales clerks $48,600 18,700 30,900 37,900 60,600 119.500 Work in process inventory was $13,000 at January 1 and $17,100 at December 31. Finished goods inventory was $69,400 at January 1 and $48.200 at December 31. Compute cost of goods manufactured. Cost of goods manufactured $ Compute cost of goods sold. Cost of goods sold $