I'm confused on how to calculate this

Requirement 2. Show how to compute cost of goods manufactured. Use the following amounts: direct materials used, $27,000; direct labor, $5,000; manufacturing overhead, $15,000; beginning Work-in-Process Inventory, $26,500; and ending Work-in-Process Inventory, $2,000. Cost of Goods Manufactured Cost of Goods Manufactured Direct Materials Used 27,000 Direct Labor 5,000 Manufacturing Overhead 15,000 Total Manufacturing Costs Incurred during Period Total Manufacturing Costs to Account For Cost of Goods Manufactured