cant figure this out plz help

Use the following information to answer the questions below: Administrative salaries - $30,000 Advertising expense - 3,000 Materials inventory, January 1 - 20,000 Materials inventory, December 31 - 15,000 Finished goods inventory, January 1 - 7,000 Finished goods inventory, December 318,000 Work in process inventory, January 15,000 Indirect labor 8,000 Sales - 80,000 Direct labor costs - 14,000 Sales commissions - 2,000 Factory depreciation - 2,000 Direct materials purchased - 11,000 Work in process inventory, December 313,000 Use comma's, but do NOT use \$ signs or cents. 1. Calculate total manufacturing costs. 2. Calculate Cost of Goods Manufactured Question 12 Calculate Cost of Goods Sold. Question 13 Calculate the Net Income or Net Loss. Use the following format for your answer: 1. If a net income: x,xxx net income