Need answer with workings

Unlike retailers and wholesalers who simply purchase completed inventory, a manufacturer buys Raw Materials (DM or Direct Materials) and then incurs additional cost to convert this DM,using Direct Labour (DL) and other indirect costs (usually called Overheads - OHDS). Once complete, the Cost of Goods Manufactured (COGM) can be calculated and stored as Finished Goods (FG). The Finished Goods (FG) are sold and the costs of production can then be expensed as Cost of Goods Sold (COGS). Cost accountants record these costs in three inventory accounts, Raw Materials, Work in Process (WIP) and Finished Goods.

Using the following cost information, answer the following question:

A company has recorded the following for a single month of production:

Raw Materials - Opening Balance: $14072 , Purchases $76037 and has a Closing Balance of $17977

WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $54540, DL $39742 and OHDs $40023 and the closing balance of WIP was $26620

Finished Goods information: Opening Balance of FG was $55460 and the closing balance was $60914

Required: Trace all costs through to calculate the Cost of Goods Manufactured this month