can you explain step by step how cost of goods manufactured = 311200

also, cost of goods sold = 325100

thank you

Current Attempt in Progress Tamarisk Corporation incurred the following costs during 2022. Work in process inventory was $11,600 at January 1 and $14,800 at December 31 . Finished goods inventory was $57,600 at January 1 and $43,700 at December 31