I posted this question and the answers that were responded were wrong.. someone please help!

Sleep Tight manufactures comforters. The estimated inventories on January 1 for finished goods, work in process, and materials were $36,000, $32,000 and $26,000 respectively. The desired inventories on December 31 for finished goods, work in process, and materials were $42,000, $36,000 and $23,000 respectively. Direct material purchases were $555,000. Direct labor was $226,000 for the year. Factory overhead was $141,000. 36,000 Prepare a cost of goods sold budget for Sleep Tight, Inc. Sleep Tight, Inc. Cost of Goods Sold Budget For the Year Ending December 31 Finished goods inventory, January 1 Work in process inventory, January 1 Direct materials: Direct materials, January 1 26,000 Direct materials purchases 570,000 x 32,000 Cost of direct materials available for sale 596,000 X Less direct materials inventory, December 31 21,000 X Cost of direct materials placed in production 575,000 X Direct labor 247,000 X Factory overhead 152,000 X Total manufacturing costs 974,000 Total work in process during the period $ 1,006,000 x Less work in process inventory, December 31 34,000 X Cost of goods manufactured 972,000 Cost of finished goods available for sale 1,008,000 X Less finished goods inventory, December 31 43,000 Cost of goods sold $ 965,000 x