+ How do we find -cost of goods sold- ( steps please in every part)

The following data from the just completed year are taken from the accounting records of Fifth Company (in dollars) Units sold 18,000 units; Selling Price S50 per unit; Variable selling expense S5 per unit Total fixed selling expense S Variable administrative expense $3 per unit Total fixed administrative expense Direct labor cost $70,000 Manufacturing overhead applied to work in process S Total actual manufacturing o Indirect materials S29,000 Inventories: 30,000; $46,000 230,000; verhead S230,000; Raw material purchases (during year) $130,000; Raw materials (beginning of year) S10,000 Raw materials (end of year) $5,000; Work in process (beginning of year) $12,000; Work in process (end of year) $23,000; Finished goods (beginning of year) S9,000, Finished goods (end of year) $4,000 Instructions 1. Prepare a traditional format income statement