Assume the following data for December relates to, XYZ, an accounting firm.

What is the cost of services sold for December?

Beginning materials inventory $20,000

Beginning work-in-process inventory 40,000

Ending work-in-process inventory 50,000

Ending materials inventory 10,000

Actual overhead costs 100,000

Direct materials used 60,000

Direct labor 200,000

I need an explanation with the answer please