Lopez Corporation

Lopez Corporation incurred the following costs while manufacturing its product. 

Materials used in product $130,850 Advertising expense $54,780
Depreciation on plant 63,470 Property taxes on plant 24,560
Property taxes on store 8,580 Delivery expense 23,180
Labor costs of assembly-line workers 113,010 Sales commissions 42,540
Factory supplies used 33,180 Salaries paid to sales clerks 60,890

Work in process inventory was $14,650 at January 1 and $17,040 at December 31. Finished goods inventory was $62,770 at January 1 and $49,020 at December 31.

Compute cost of goods manufactured.

Cost of goods manufactured $ ????