i need help filling out the cost of goods sold chart below. I have attached all other budgets I did for reference. I need help filling in the blanks.

Finished goods inventory, January 1, 20Y2			$9,870
Work in process inventory, January 1, 20Y2		$2,010
Direct materials:
Direct materials inventory, January 1, 20Y2	$2,000
Direct materials purchases
Cost of direct materials available for use	$
Less direct materials inventory, December 31, 20Y2	1,800
Cost of direct materials placed in production	$
Direct labor
Factory overhead
Total manufacturing costs
Total work in process during period		$
Less work in process inventory, December 31, 20Y2		1,250
Cost of goods manufactured
Cost of finished goods available for sale			$
Less finished goods inventory, December 31, 20Y2			1,500
Cost of goods sold			$

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Factory Overhead Cost Budget
For the Year Ending December 31, 20Y2
Indirect factory wages	$5,400
Power and light	11250
Depreciation of plant and equipment	1,450
Total factory overhead cost	$18,100

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Direct Labor Cost Budget
For the Year Ending December 31, 20Y2
	Gluing	Assembly	Total
Hours required for production:
Basic abacus	3505	3505
Deluxe abacus	3690	7380
Total hours required	7195	10885
Hourly rate	x 13	17
Total direct labor cost	93535	185045	$281,280

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Direct Materials Purchases Budget
For the Year Ending December 31, 20Y2
	Direct Materials
	Wood Pieces	Beads	Total
Packages required for production:
Basic abacus	35950	71900
Deluxe abacus	73800	110700
Plus desired ending inventory, December 31, 20Y2	2,200	5,000
Total packages required	111950	187600
Less estimated beginning inventory, January 1, 20Y2	3,500	4,500
Total packages to be purchased	108450	183100
Unit price (per package)	x .25	x .25
Total direct materials to be purchased	27113	45775	$72,888

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Production Budget
For the Year Ending December 31, 20Y2
	Units Basic	Units Deluxe
Expected units to be sold (from Sales Budget)	36000	36000
Plus desired ending inventory, December 31, 20Y2	1,000	3,000
Total units required	37000	39000
Less estimated beginning inventory, January 1, 20Y2	1,050	2,100
Total units to be produced	35050	36900

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Sales Budget
For the Year Ending December 31, 20Y2
Product	Unit Sales Volume	Unit Selling Price	Total Sales
Basic Abacus	36000	$7.00	$252,000
Deluxe Abacus	36000	13	468,000
Totals	72,000		$720,000