The following costs were incurred by a manufacturing company: Materials used in product $121,200 Depreciation on plant 6,270 Property taxes on plant 870 Labour costs of assembly-line workers 150,300 Factory supplies used 2,700 Advertising expense 5,100 Factory insurance 21,800 50,600 Factory supervisor's salary Work in process inventory was $5,500 at January 1 and $6,100 at December 31. Finished goods inventory w and $30,400 at December 31. Calculate cost of goods manufactured. Cost of goods manufactured $