Please help with the given problem, and show the caluclation for both parts. Thank you.

Practice Exercise 2 Lopez Corporation incurred the following costs while manufacturing its product Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly-line workers 114,800 Sales commissions Factory supplies used $55,800 23,100 24,800 43,600 60,400 $128,900 Advertising expense 63,400 Property taxes on plant 8,280 Delivery expense 32,100 Salaries paid to sales clerks Work in process inventory was $14,200 at January 1 and $16,900 at December 31. Finished goods inventory was $63,300 at January 1 and $48,200 at December 31. Compute cost of goods manufactured. Cost of goods manufactured Compute cost of goods sold Cost of goods sold