Lopez Corporation incurred the following costs while manufacturing its product.

Materials used in product		$121,000		Advertising expense		$46,000
Depreciation on plant		61,000		Property taxes on plant		15,000
Property taxes on store		7,600		Delivery expense		22,000
Labor costs of assembly-line workers		111,000		Sales commissions		36,000
Factory supplies used		24,000		Salaries paid to sales clerks		51,000

Work in process inventory was $13,000 at January 1 and $16,600 at December 31. Finished goods inventory was $61,000 at January 1 and $45,700 at December 31.

please include all answers.

Compute cost of goods manufactured. Cost of goods manufactured Compute cost of goods sold. Cost of goods sold