ans me fast my subject is cost accounting

a) Helza manufacturing provided that for last year, cost of goods sold is 565, 000, factory overhead is applied on the basis of 80% of direct labor cost. Material used during the process is 115,000. The following addition information is as under: Opening Ending Inventory Inventory Direct material 25,000 35,000 Work in Process 30,000 40,000 Finished goods 35,000 25,000 During the period the following expenses incurred: Depreciation of Plant and Machinery Security charges of factory Fuel and power Charge FoH under or over applied to entire production 82,000 20,000 110,000 Complete cost of goods sold statement