I can not figure out the Cost of Goods Sold part on the photo to the right. I know the answer should be $332,000 but can not calculate it. The sales calculation, selling and administrative expenses are all correct but make the overall answer wrong without the right cost of goods sold number. Here are the instructions below which I have followed.

After entering formulas in all of the cells that contained question marks, verify that the dollar amounts match the numbers in Review Problem 1.The LIFO inventory flow assumption is used throughout the problem.Check your worksheet by changing the units sold in the Data to 6,000 for Year 2. The cost of goods sold under absorption costing for Year 2 should now be $240,000. If it isnt, check cell C41. The formula in this cell should be =IF(C26

Any help is much appreciated, thank you!!

Chapter 6: Applying Excel Data Selling price per unit Manufacturing costs: $50 Variable per unit produced: $11 $6 $3 $120,000 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses Variable per unit sold Fixed per year $4 $70,000 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year 10,000 8,000 6,000 8,000 Construct the Absorption Costing Income Statement Year 1 Year 2 Sales Cost of goods sold Gross margin Selling and administrative expenses Net operating income $ 400,000$ 400,000 304,000 96,000 102,000 S 42,000 $ (6,000) 256,000 144,000 102,000