Sinjay Corporation incurred the following costs while manufacturing its product: Materials used in product $120,800 Advertising expense $45,350 Depreciation on plant 62,000 Property taxes on plant 19,100 Property taxes on warehouse 8,310 Delivery expense 21,000 Labour costs of assembly-line workers 110,600 Sales commissions 35,300 Factory supplies used 25,200 Salaries paid to sales clerks 50,100 Work in process inventory was $10,100 at January 1 and $14,100 at December 31. Finished goods inventory was $60,700 at January 1 and $50,800 at December 31. Calculate the cost of goods manufactured