Swifty Corporation incurred the following costs while manufacturing its product.

Materials used in product		$146,400		Advertising expense		$54,900
Depreciation on plant		73,200		Property taxes on plant		17,500
Property taxes on store		9,150		Delivery expense		25,200
Labor costs of assembly-line workers		134,200		Sales commissions		42,700
Factory supplies used		28,900		Salaries paid to sales clerks		61,000

Work in process inventory was $14,850 at January 1 and $18,700 at December 31. Finished goods inventory was $73,200 at January 1 and $55,400 at December 31.

Compute cost of goods manufactured.

Compute cost of goods sold.