need help finding - "material available"

Cost of Goods Manufactured Pietro Frozen Foods, Inc., produces frozen pizzas. For next year, Pietro predicts that 50,000 units will be produced, with the following total costs: Direct materials Direct labor $64,000 Variable overhead 25,000 Fixed overhead 230,000 Next year, Pietro expects to purchase $126,000 of direct materials. Projected beginning and ending inventories for direct materials and work in process are as follows: Direct materials Work in Process Inventory Inventory Beginning 37,000 $10.600 Endino 36.900 $12,600 Required 1. Prepare a statement of cost of goods manufactured. Pietro Frozen Foods, Inc. Statement of Cost of Goods Manufactured For the Coming Year Direct materials Beginning inventory 7,000 Add: Purchases 126,000 7 25,000 x Materials available Less: Ending inventory -6,900 126,100 Direct materials used in production Direct labor 64,000 Manufacturing (Factory) overhead 255,000 445,100 Total manufacturing costs added Add: Beginning work in process 10,600 Less: Ending work in process -12,600 443, 100 Cost of goods manufactured