I need to make Cost of Goods Manufactured Statement based on the information below:

1/1/2019 12/31/2019

Materials $675,000 $710,000

Work in Process $312,000 $333,000

Finished Goods $239,000 $127,000

Manufacturing Costs during 2019

Materials purchased $2,041,200

Direct labor $988,000

Indirect labor $462,000

Depreciation on Equipment $172,000

Factory supplies & utilities $150,600

Sales $7,432,000

Selling Expenses $416,000

Administrative Expenses $1,065,000