Pena Corporation incurred the following costs while manufacturing its product.

Materials used in product $102,000 Advertising expense $48,000
Depreciation on plant 67,000 Property taxes on plant 24,000
Property taxes on store 8,500 Delivery expense 24,000
Labor costs of assembly-line workers 115,000 Sales commissions 45,000
Factory supplies used 29,000 Salaries paid to sales clerks 53,000

Work-in-process inventory was $14,000 at January 1 and $17,500 at December
31. Finished goods inventory was $69,000 at January 1 and $56,800 at December
31.

Compute the following:

Cost of goods manufactured $
Cost of goods sold $