Pena Corporation incurred the following costs while manufacturing its product.

Materials used in product              $101,000                                              Advertising expense  $52,000                

Depreciation on plant                     69,000                                                  Property taxes on plant             25,000  

Property taxes on store                  8,500                                                     Delivery expense         28,000  

Labor costs of assembly-line workers 116,000                                      Sales commissions      42,000  

Factory supplies used                      27,000                                                  Salaries paid to sales clerks     51,000  

Work-in-process inventory was $14,000 at January 1 and $17,300 at December 31. Finished goods inventory was $66,000 at January 1 and $58,200 at December 31.

Compute the following:                                                                                        

  Cost of goods manufactured $                                                

  Cost of goods sold $