38 Please help

38. (10 points) The following information was taken from the accounting records of Tucson Manufacturing however some of the data is missing. Sales Revenue 5 450,000 Finished Goods Inventory, Beginning 40,000 Finished Goods Inventory, Ending 55,000 Direct Materials Used 158,000 Selling and Administrative Expense 51,000 WorkinProcess Inventory, Beginning 10,500 WorkinProcess Inventory, Ending 9,000 Direct Labor Used 150,000 Factory Overhead 120,000 Total Manufacturing Cost ? Cost of Goods Manufactured ? Using the data above, calculate the Cost of Goods Sold