i need some help

The Horizon Cable Manufacturing Company incurred the following costs while manufacturing its high voltage cables for SMUD and Washington Public Power. Work-in-process inventory was $26,500 at January 1 and $15,500 at December 31 . Finished goods inventory was $45,800 at January 1 and $51,300 at December 31 . Instructions (a)Compute the cost of goods manufactured for Horizon Cable Company. (b) Compute the cost of goods sold for the company