Sinjay Corporation incurred the following costs while manufacturing its product: Materials used in product $120.200 Advertising expense $45,300 Depreciation on plant 63,200 Property taxes on plant 19.200 Property taxes on warehouse 7,930 Delivery expense 22.000 Labour costs of assembly-line workers 111,000 Sales commissions 35,300 Factory supplies used 25,800 Salaries paid to sales clerks 50,900 Work in process inventory was $10,700 at January 1 and $14,600 at December 31. Finished goods inventory was $60,200 at January 1 and $50,900 at December 31. Calculate the cost of goods manufactured. Cost of goods manufactured