I need help for this question and how to calculate cost of goods manufactured?

$ Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory. Dec. 31, 2016 Finished goods inventory. Dec. 31, 2016 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs --Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory. Dec. 31, 2017 Work in process inventory. Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 1.075,000 38,000 58,000 61.000 175,500 240,000 22, 800 49,000 5,250 58,000 100,000 143,000 48,200 43, 500 69, 400 Prepare an income statement for Delray Mfg. (a manufacturer). DELRAY MFG. Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Finished goods inventory, December 31, 2016 $ Cost of goods manufactured I $ 1.075.000 61,000 69.400 Cost of goods available for sale Less: Finished goods inventory, December 31, 2017 Cost of goods sold Gross profit Operating expenses Advertising expense General and administrative expenses 100.000 143.000 I Total operating expenses Operating income 243.000 243 000) $