can someone help me figure out the cost of goods available for sale during the year?

Raw materials $ 72,500 Work in process $ 18,200 Pinished goods $ 46,500 The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the company's predetermined overhead rate of $15.50 per direct labor-hour was based on a cost formula that estimated $620,000 of total manufacturing overhead for an estimated activity level of 40,000 direct labor-hours. The following transactions were recorded for the year a. Raw materials were purchased on account. $628,000. b. Raw materials used in production, $598,000. All of of the raw materials were used as direct materials c. The following costs were accrued for employee services: direct labor, $570,000; Indirect labor, $150,000, selling and administrative salaries, $266,000. d. Incurred various selling and administrative expenses (e.g., advertising, sales travel costs, and finished goods warehousing) $418,000 e. Incurred various manufacturing overhead costs (e.g. depreciation, insurance, and utilities) $470,000, Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor hours on all g. Jobs costing $1717,900 to manufacture according to their job cost sheets were completed during the year h. Jobs were sold on account to customers during the year for a total of $3,225,000. The jobs cost $1,727,900 to manufacture according to thelt Job cost sheets. Foundational 3-10 (Algo) 10. What is the cost of goods available for sale during the year? Cost of goods available for sale