How do you calculate "ending finished goods" and "cost of goods sold"? Every attempt at calculating is giving me a wrong answer. Thank you!

164. Prepare a statement Of COST Of goods manufactured and calculate cost Of goods sola Cornelius Company Statement of Cost of Goods Manufactured For the Year Ended December 31 Direct materials Beginning materials inventory $ 30,000 Materials purchases 580,000 Materials available 610,000 Less: Ending materials inventory $ 47,500 Materials used $ 562.500 Direct labor 330,000 Factory overhead Indirect labor $ 66,000 Indirect materials 74,500 Factory rent 395,000 Utilities for plant 42,000 Total factory overhead 577,500 Total manufacturing costs 1,470,000 Add: Beginning work-in-process inventory 47,500 Total manufacturing costs to account for 1,517,500 Less: Ending work-in-process inventory 42,000 Cost of goods manufactured $ 1,475,500 Cost of goods sold Beginning finished goods inventory 145,000 Cost of goods manufactured 1,475,500 Cost of goods available for sale 1,620,500 Ending finished goods inventory Cost of goods sold