Sinjay Corporation incurred the following costs while manufacturing its product:

Materials used in product		$120,100		Advertising expense		$45,250
Depreciation on plant		65,000		Property taxes on plant		19,300
Property taxes on warehouse		8,430		Delivery expense		21,700
Labour costs of assembly-line workers		110,000		Sales commissions		35,300
Factory supplies used		25,500		Salaries paid to sales clerks		50,100

Work in process inventory was $10,600 at January 1 and $14,600 at December 31. Finished goods inventory was $60,600 at January 1 and $51,300 at December 31.

Calculate the cost of goods manufactured.

Cost of goods manufactured

$

Calculate the cost of goods sold.

Cost of goods sold

$