Sinjay Corporation incurred the following costs while manufacturing its product: Materials used in product $120,200 Advertising expense $45,050 Depreciation on plant 62,800 Property taxes on plant 19,300 Property taxes on warehouse 8,020 Delivery expense 21,900 Labour costs of assembly-line workers 110,100 Sales commissions 35,400 Factory supplies used 25,400 Salaries paid to sales clerks 50,300 Work in process inventory was $10,700 at January 1 and $14,100 at December 31. Finished goods inventory was $60,600 at January 1 and $51,000 at December 31. Calculate the cost of goods manufactured. Cost of goods manufactured $ Calculate the cost of goods sold.