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Glavine Corporation incurred the following costs while manufacturing its product. Materials used in product $ 125,000 Advertising expense $45,000 Depreciation on plant 60,000 Property taxes on plant 19,000 Property taxes on store 7,500 Delivery expense 21.000 Labor costs of assembly-line 110,000 Sales commissions 35.000 workers Factory supplies used 23,000 Salaries paid to sales 50,000 clerks Work-in-process inventory was $27,000 at January 1 and $15,500 at December 31. Finished goods inventory was $65,000 at January 1 and $50,600 at December 31 a. Compute cost of goods manufactured. b. Compute cost of goods sold