Sage Hill Corporation incurred the following costs during 2022.

Direct materials used in product		$105,600		Advertising expense		$39,600
Depreciation on factory		52,800		Property taxes on factory		12,400
Property taxes on store		6,600		Delivery expense		18,400
Labor costs of assembly-line workers		96,800		Sales commissions		30,800
Factory supplies used		20,400		Salaries paid to sales clerks		44,000

Work in process inventory was $10,600 at January 1 and $13,600 at December 31. Finished goods inventory was $52,800 at January 1 and $40,100 at December 31

Compute cost of goods manufactured.

Cost of goods manufactured: $

Compute cost of goods sold.

Cost of goods sold $