I need help with this question

Company XYZ manufactures a tanglble product and sells the product at wholesale ln is first year of operaticns, XYZ manulactured 1,000 units of procuct and incurted $200,000 direct material cost and $130000 direct labor costs. For financlai stateme0t purposeb. XYZ capitaized $85,000 ind irect costs to inventory. For tax purposes, it had to capitaize $116,000 ndivect costs to diventory under the UNiCAP rules. At the end of its first year. XYZ held 260 units in irventoty. Requlred: Compute XYZ s cost ol goods sold for book purposes and for tax purposes