how did you find the Total DM Purchase Cost $ and how did you find the COST OF GOODS SOLD like what did you +/- to get these numbers

MANUFACTURING OVERHEAD BUDGET Fixed MOH Depreciation Maintenance Total FIXED MOH for production in \$ \begin{tabular}{|r|r|r|r|} \hline 400.00 & 400.00 & 400.00 & 400.00 \\ \hline 200.00 & 200.00 & 200.00 & 200.00 \\ \hline 600.00 & 600.00 & 600.00 & 600.00 \\ \hline \end{tabular} Variable MOH per unit in \$ Production in Numbers Total VARIABLE MOH for production in \$ SELLING \& ADMIN OVERHEAD BUDGET Fixed SAOH Fixed Cost Interest Taxes Total FIXED SAOH for Sales in \$ \begin{tabular}{|r|r|r|r|} \hline 45.00 & 45.00 & 45.00 & 45.00 \\ \hline 920.00 & 1,122.00 & 1,234.00 & 1,145.00 \\ \hline 41,400.00 & 50,490.00 & 55,530.00 & 51,525.00 \\ \hline \end{tabular} Variable SAOH per unit in \$ Units Sold Total VARIABLE SAOH for Sales in \$ \begin{tabular}{|r|r|r|r|} \hline 5,500.00 & 5,500.00 & 5,500.00 & 5,500.00 \\ \hline 200.00 & 200.00 & 200.00 & 200.00 \\ \hline 300.00 & 300.00 & 300.00 & 300.00 \\ \hline 6,000.00 & 6,000.00 & 6,000.00 & 6,000.00 \\ \hline \end{tabular}