accounting question

the following list of cost data related to Its manufa' jg aw materials' Inventory 2,416,000 Ra "materials purchased 5,863,750 Ending raw materials inventory 2,045,500 Direct labor costs 805,750 Indirect materials 313,750 Indirect labor 222,250 Factory utilities and maintenance 1,140,000 FaCtory depreciation 141,500 Other factory related overhead 61,000 Beginning work in process 1,942,500 Ending work in process 1,792,500 Required (show all your calculations and explain your reasoning): (a) Calculate the cost of goods manufactured. (10 marks) (b) If Square Roller's cost of goods sold for the month was $10, 000, 000, how much viva inventory for the month of October? (10 marks)