Perry Corporation incurred the following costs while manufacturing its product. Materials used in product $120,000 Advertising expense $45,000 Depreciation on plant 60,000 Property taxes on plant 14,000 Property taxes on store 7,500 Delivery expense 21,000 Labor costs of assembly-line workers 110,000 Sales commissions 35,000 Salaries paid to sales clerks 50,000 Factory supplies used 23,000 Worked in process inventory was $12,000 at January 1 and $15,500 at December 31. Finished goods inventory was $60,000 at January 1 and $45,600 at December 31. a. Compute cost of goods manufactured. Show me how to get $323,500 b. Compute cost of goods sold. Show me how to get $337,900