Whispering Winds Corp. incurred the following costs while manufacturing its product.

Materials used in product$130,300

Advertising expense$55,200

Depreciation on plant 62,500

Property taxes on plant 24,300

Property taxes on store8,270

Delivery expense 26,100

Labor costs of assembly-line workers 116,100

Sales commissions 38,100

Factory supplies used 34,000

Salaries paid to sales clerks 59,300

Work in process inventory was $14,400at January 1 and $17,600at December 31. Finished goods inventory was $61,100at January 1 and $48,500at December 31.

Compute cost of goods manufactured.

Cost of goods manufactured$

Compute cost of goods sold.

Cost of goods sold$