Wildhorse Corporation incurred the following costs while manufacturing its product: Materials used in product $120,600 Advertising expense $45,100 Depreciation on plant 61,000 Property taxes on plant 19,350 Property taxes on warehouse 7,950 Delivery expense 21,200 Labour costs of assembly-line workers 110,100 Sales commissions 35,350 Factory supplies used 25,300 Salaries paid to sales clerks 50,000 Work in process inventory was $10,000 at January 1 and $14,300 at December 31. Finished goods inventory was $60,100 at January 1 and $50,800 at December 31. (a) Calculate the cost of goods manufactured. Cost of goods manufactured $