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.

what is the cost of goods manufactured?