Shamrock Corporation incurred the following costs during 2022.

Direct materials used in product		$108,000		Advertising expense		$40,500
Depreciation on factory		54,000		Property taxes on factory		12,700
Property taxes on store		6,750		Delivery expense		18,800
Labor costs of assembly-line workers		99,000		Sales commissions		31,500
Factory supplies used		20,900		Salaries paid to sales clerks		45,000

Work in process inventory was $10,850 at January 1 and $13,900 at December 31. Finished goods inventory was $54,000 at January 1 and $41,000 at December 31.

Compute cost of goods manufactured.

Cost of goods manufactured

$

Compute cost of goods sold.

Cost of goods sold

$enter the cost of goods sold in dollars