The following costs were incurred by a manufacturing company:

Materials used in product		$120,700
Depreciation on plant		6,440
Property taxes on plant		890
Labour costs of assembly-line workers		150,300
Factory supplies used		3,000
Advertising expense		5,350
Factory insurance		21,350
Factory supervisor's salary		50,200

Work in process inventory was $6,000 at January 1 and $6,200 at December 31. Finished goods inventory was $30,600 at January 1 and $29,800 at December 31.

(a)

Calculate cost of goods manufactured.

Cost of goods manufactured

$enter the cost of goods manufactured in dollars

(b)

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