Sunland Corporation incurred the following costs while manufacturing its product:

Materials used in product		$121,500		Advertising expense		$45,250
Depreciation on plant		64,200		Property taxes on plant		19,000
Property taxes on warehouse		7,850		Delivery expense		21,200
Labour costs of assembly-line workers		110,800		Sales commissions		35,250
Factory supplies used		25,100		Salaries paid to sales clerks		50,300

Work in process inventory was $10,700 at January 1 and $14,200 at December 31. Finished goods inventory was $60,400 at January 1 and $51,300 at December 31.

(a)

Calculate the cost of goods manufactured.

Cost of goods manufactured

$enter the cost of goods manufactured in dollars