Hi! I am confused how to solve for this problem!

Beg. of Year End of Year Raw Materials Inventory $26000 $31,127 $35000 $32,147 $14000 $28,978 Work in process inventory Finished goods inventory Purchases of DM Direct Labor $73000 $42,900 Indirect Labor $40000 $10000 Insurance on plant Depreciation - plant building and equipment Repairs and maintenance - plant $12,138 $4,385 Marketing expenses $76000 General & administrative expenses $27,756 What is Cost of Goods Sold? (Be careful as values change with each attempt) (Input your answers without dollar signs or commas)