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Sinjay Corporation incurred the following costs while manufacturing its product: Materials used in product $120,000 Advertising expense $45.000 Depreciation on plant 61,000 Property taxes on plant 19.000 Property taxes on warehouse 7.500 Delivery expense 21,000 Labour costs of assembly-line workers 110.300 Sales commissions 35,000 Factory supplies used 25.000 Salaries paid to sales clerks 50,000 Work in process inventory was $10.200 at January 1 and 514,100 at December 31, Finished goods inventory was 560,700 at January 1 and $50.700 at December 31. Calculate the cost of goods manufactured