The following costs were incurred by a manufacturing company: Materials used in product $120,800 Depreciation on plant 6,300 Property taxes on plant 900 Labour costs of assembly-line workers 150,400 Factory supplies used 2,550 Advertising expense 4,650 Factory insurance 21,550 Factory supervisor's salary 50,700 Work in process inventory was $5,000 at January 1 and $6,700 at December 31. Finished goods inventory was $30,100 at January 1 and $29,700 at December 31. Calculate cost of goods manufactured. Cost of goods manufactured $ eTextbook and Media Calculate cost of goods sold. Cost of goods sold $