Need help in calculating cost of goods.

Complete the preparation of the cost of goods sold budget for LearnCo.

LearnCo
Cost of Goods Sold Budget
For the Year Ending December 31, 20Y2
Finished goods inventory, January 1, 20Y2			$9,870
Work in process inventory, January 1, 20Y2		$2,010
Direct materials:
Direct materials inventory, January 1, 20Y2	$2,400
Direct materials purchases
Cost of direct materials available for use	$
Less direct materials inventory, December 31, 20Y2	2,160
Cost of direct materials placed in production	$
Direct labor
Factory overhead
Total manufacturing costs
Total work in process during period		$
Less work in process inventory, December 31, 20Y2		1,250
Cost of goods manufactured
Cost of finished goods available for sale			$
Less finished goods inventory, December 31, 20Y2			1,500
Cost of goods sold			$

Here is an additional info:

The sales budget is often used as the starting point for the selling and administrative expenses budget. For example, a budgeted increase in sales may require more advertising expenses. LearnCo has prepared its selling and administrative expenses budget as follows. This budget is merely reviewed by you for use in the budgeted income statement.

LearnCo
Selling and Administrative Expenses Budget
For the Year Ending December 31, 20Y2
Selling expenses:
Sales salaries expense	$45,000
Advertising expense	15,000
Travel expense	5,400
Total selling expenses		$65,400
Administrative expenses:
Officers' salaries expense	$85,000
Office salaries expense	35,000
Office rent expense	26,000
Office supplies expense	6,400
Miscellaneous administrative expenses	1,600
Total administrative expenses		154,000
Total selling and administrative expenses		$219,400