I need help with these questions please! Thank you,

Hooter Manufacturing Company reported the following year-end information: Beginning work in process inventory Beginning raw materials inventory Ending work in process inventory Ending raw materials inventory Raw materials purchased Direct labour Manufacturing overhead $23,000 12,000 25,000 10,000 340,000 120,000 50,000 How much is Hooter Manufacturing's cost of goods manufactured for the year? a. $342,000 b. $512,000 c. $510,000 d. $514,000 e. None of the above 11. Wind Mill Company had the following department data: Work in process, physcal units, August 1 Completed and transferred out physical units 25,000 9,000 Work in process, physical units, August 31 Materials are added at the beginning of the process. What is the total number of equivalent units for materials in August if the weighted average method is used? a. 27,000 b. 30,000 C. 34,000 d. 42,000 e. None of the above