Compute Cost of Goods Manufactured and compute the cost of goods sold?

Begining Raw material + Purchases+ Raw material used+ End Raw material

45000+ 175,000= Raw material used + 65,000

220000-65000= 220,000

How to compute the cost of goods sold ? from this equation !

listed in Classify the costs product 0. 3) year ended Gore Company makes products for sporting events. The following data are for the ve oodsDecember 31, 2014: Materials inventory, January 1, 2014 Materials inventory, December 31, 2014 Materials purchases Direct labor Work in process inventory, January 1, 2014 Work in process inventory,December 31, 2014 $45,000 65,000 175,000 225,000 30,000 40,000 130,000 80,000 140,000 Manufacturing overhead Finished goods inventory, January 1, 2014 Finished goods inventory, December 31, 2014 Prepare a Cost of Goods Manufactured Statement and compute the cost of goods sold