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

Materials used in product$130,300Advertising expense$55,200Depreciation on plant62,500Property taxes on plant24,300Property taxes on store8,270Delivery expense26,100Labor costs of assembly-line workers116,100Sales commissions38,100Factory supplies used34,000Salaries paid to sales clerks59,300

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$