Delvin Corporation incurred the following costs while manufacturing its product.

Delvin Corporation incurred the following costs while manufacturing its product.Materials used in product 130000 Advertising expense 49000Depreciation on plant 65000 Property taxes on plant 16000Property taxes on administrative building 7700 Delivery expense 20000Labor costs of assembly-line workers 112000 Sales commissions 31000Factory supplies used 24000 Salaries paid to sales clerks 58000Work-in-process inventory was $23000 at January 1 and $15800 at December 31. Finished goods inventory was $67000 at January 1 and $52600 at December 31.InstructionsPrepare a cost of goods manufactured schedule and determine the amount of cost of goods sold.