I need help with solving this

ABC Company manufactures scanners. The inventory balances at the end of April and end of May are as follows: 30-Apr 31-May Direct materials inventory $50,000 $32,000 Work-in-process inventory 30,000 28,000 Finished goods inventory 78,000 85,000 During May, the direct labour cost was $65,000, direct materials purchases were $96,000, and the total actual manufacturing overhead costs incurred were $125,000. Required: What is the cost of goods manufactured for May? Your Work