everything red in the image is incorrect. please show me the correct format for the template.

Prepare a statement of cost of goods manufactured. Refer to the list of Labels and Amount Descriptions for the exact wording of text items within

your statement. If an amount is negative, first enter a minus $(-)$ sign.

W$.$ W$.$ Phillips Company

Score: $\frac{23}{107}$

Statement of Cost of Goods Manufactured

For Last Year. W$.$ W$.$ Phillips Company produced $4,000$ leather recliners during the year. These recliners sell for $$400$ each. Phillips had $500$ recliners in finished goods inventory at the beginning of the year. At the end of the year, there were $700$ recliners in finished goods inventory. Phillips$$ accounting records provide the following information:

Purchases of raw materials $$320,000$

Beginning materials inventory $46,800$

Ending materials inventory $66,800$

Direct labor $200,000$

Indirect labor $40,000$

Rent, factory building $42,000$

Depreciation, factory equipment $60,000$

Utilities, factory $11,900$

Salary, sales supervisor $90,000$

Commissions, salespersons $180,000$

General administration $300,000$

Beginning work$-$in$-$process inventory $13,040$

Ending work$-$in$-$process inventory $14,940$

Beginning finished goods inventory $80,000$

Ending finished goods inventory $114,100$