About to pull my hair out. Simple mistakes are killing me. Please help.

A. Compute cost of goods manufactured.

B. Compute cost of goods sold.

3. Glavine Corporation incurred the following costs while manufacturing its product. $45,000 Property taxes on plant 19,000 21,000 35,000 Salaries paid to sales clerks 50,000 S 125,000 60,000 Advertising expense Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly-line workers110,000 Factory supplies used 7,500 Delivery expense Sales commissions 23,000 Work-in-process inventory was $27,000 at January 1 and $15,500 at December 31. Finished goods inventory was $65,000 at January 1 and $50,600 at December 31