Need help for this exercise ques

The cost of goods sold for a manufacturer is calculated by adding the beginning less the ending inventory of finished goods the total manufacturing costs less the ending inventory of finished gooo the beginning work in process less the ending work in process inventory the beginning work in process inventory less the ending finished good inventory A manufacturer would compute cost of goods manufactured by adding beginning work in process to the cuncnt manufacturing costs less the ending finished goods inventory the beginning finished goods inventory less the ending work in process inventory the current manufacturing costs less the ending work in process inventory the ending work in process inventory plus the ending finished goods inventory The manufacturing records of the ABC company reported $700,000 for cost of goods manufactured, begmnmg fimshed goods inventory $325,000, sales $1,500,000 endino flowing: Beginning work in process $200 non- n $825,000; Direct labor, $600,000; Manufacturing Dlrect materials used. goods $425,000; Ending work in process $210 000^Wh ' 0,000; En>ng finished manufactured