Sinjay Corporation incurred the following costs while manufacturing its product: Materials used in product $120,000 Advertising expense $45,000 Depreciation on plant 61,000 Property taxes on plant 19,000 Property taxes on warehouse 7,500 Delivery expense 21,000 Labour costs of assembly-line workers 110,300 Sales commissions 35,000 Factory supplies used 25,000 Salaries paid to sales clerks 50,000 Work in process inventory was $10,200 at January 1 and $14,100 at December 31. Finished goods inventory was $60,700 at January 1 and $50,700 at December 31. Calculate the cost of goods manufactured