i need the second part

Kingbird Corporation incurred the following costs during 2022. Work in process inventory was $12,350 at Januar $1 and $15,700 at December 31 . Finished goods inventory was $61,200 at January 1 and $46,400 at December 31. Compute cost of goods manufactured. Cost of goods manufactured (b) Compute cost of goods sold. Cost of goods sold \$