Sheffield Corporation incurred the following costs while manufacturing its product.

Materials used in product		$134,400		Advertising expense		$50,400
Depreciation on plant		67,200		Property taxes on plant		16,000
Property taxes on store		8,400		Delivery expense		23,200
Labor costs of assembly-line workers		123,200		Sales commissions		39,200
Factory supplies used		26,400		Salaries paid to sales clerks		56,000

Work in process inventory was $13,600 at January 1 and $17,200 at December 31. Finished goods inventory was $67,200 at January 1 and $50,900 at December 31.

(a)

Compute cost of goods manufactured.

Cost of goods manufactured

$enter cost of goods manufactured in dollars