How do I prepare a statement of cost of goods sold and a statement of cost of goods manufactured for the following information. Also- what equations are used.

Beginning Finished Goods		1,375,200
Beginning Materials		856,000
Beginning WIP		725,000
Direct Labor		836,700
Ending Finished Goods		1,145,670
Ending Materials		871,350
Ending WIP		697,300
Manufacturing Overhead		2,579,220
Purchases (materials)		?
Sales		10,025,000
Note: gross profit is 40% of sales