Sinjay Corporation incurred the following costs while manufacturing its product: Materials used in product $121,500 Advertising expense $45,400 Depreciation on plant 62,400 Property taxes on plant 19,300 Property taxes on warehouse 8,400 Delivery expense 21,000 Labour costs of assembly-line workers 110,700 Sales commissions 35,100 Factory supplies used 25,000 Salaries paid to sales clerks 50,600 Work in process inventory was $10,000 at January 1 and $14,300 at December 31. Finished goods inventory was $60,600 at January 1 and $51,100 at December 31. Calculate the cost of goods manufactured