Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product		$127,450		Advertising expense		$54,830
Depreciation on plant		63,900		Property taxes on plant		24,550
Property taxes on store		7,650		Delivery expense		26,810
Labor costs of assembly-line workers		111,330		Sales commissions		42,410
Factory supplies used		28,550		Salaries paid to sales clerks		52,890

Work in process inventory was $14,310 at January 1 and $17,020 at December 31. Finished goods inventory was $66,100 at January 1 and $45,960 at December 31.

Compute cost of goods manufactured.

Compute cost of goods sold.