can you please tell me what am i missing?

Cornelius Company produces women's clothing. During the year, the company incurred the following costs: Factory rent Direct labor Utilities-factory Purchases of direct materials Indirect materials Indirect labor $ 389,000 318,000 40,400 570,000 71,180 63,669 Inventories for the year were as follows: Materials Work-in-Process Finished Goods January 1 $ 28,000 46,500 141,000 December 31 $ 44,500 41,200 78,300 Required: 182. Prepare a statement of cost of goods manufactured and calculate cost of goods sold. Answer is not complete. Cornelius Company Statement of Cost of Goods Manufactured For the Year Ended December 31 Direct materials Beginning materials inventory $ 28,000 Materials purchases 570 000 Materials available 598,000 Less Ending materials inventory $ 44,500 Materials used Direct labor Factory overhead Factory rent S 389.000 Utilities for plant 40,400 Indirect labor 63,600 00 > $ 553,500 318,000 SISIS Answer is not complete. Cornelius Company Statement of Cost of Goods Manufactured For the Year Ended December 31 Direct materials Beginning materials inventory 28,000 Materials purchases 570,000 Materials available 598,000 Less: Ending materials inventory 44,500 Materials used Direct labor Factory overhead Factory rent 389,000 Utilities for plant 40,400 Indirect labor 63,600 Indirect materials 71.100 $ 553,500 318,000 > Total factory overhead Total manufacturing costs Add: Beginning work-in-process inventory Total manufacturing costs to account for Less Ending work-in-process inventory Cost of goods manufactured 564,100 1.435,600 46,500 1.482,100 41,200 1,440.900 Cost of goods sold Beginning finished goods inventory S 141,000 Cost of goods available for sale Ending finished goods inventory Cost of goods sold 1,581,900 78,300 1,503,600 $