Shamrock Corporation incurred the following costs during 2022.

Direct materials used in the product.		$108,000		advertising expenses		$40,500
factory depreciation		54.000		Factory property taxes		12,700
property taxes in store		6,750		Shipping costs		18,800
Labor Costs of Assembly Line Workers		99,000		Sales commissions		31,500
Factory supplies used		20,900		Salaries paid to vendors		45.000

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

(a) Calculate the cost of manufactured goods.

(b) Calculate the cost of goods sold.