I am trying to figure out Cost of Goods manufactured and I am having trouble figuring it out. This is the info I was given.

January 1, 2014 December 31, 2014

Materials $19,500 $ 8,100

Work in Process $24,000 $13,500

Finished Goods $22,500 $14,500

direct labor costs of $31,000

overhead applied $48,000

materials purchased were $25,500

$22,000 selling and administrative costs.

Target Co. sold 25,000 units of product during the year at a sales price of $5.00 per unit.