Need help to fill in the highlighted parts thank you please show me work so I can study thank you! Managerial accounting class

Exce l Data Section 8 Depreciation-equipment 9 Direct laber 10 Direct materials inventory, 1/1 11 Direct materials inventory. 12/31 12 Factory rent 13 Finished goods, 1/1 14 Finished goods, 12/31 15 Indirect labor 16 Indirect inaterials 17 Purchases of direot materials 18 Work in process, 1/1 19 Work in process, 12/31 132,000 172,500 21 22 Answer Section 24 25 Jackson Manufacturing Schedule of Cost of Goods Manufactured and Sold For the Year Ended December 31 28 Direet materials 29 Direct materials inventory 30 Add $91,500 32 33 Cost of direct materials available Less: Direot Material, 1231 35 Cost of direct materials used 36 Direct labor 37 Manufacturing overhead 38 Factory rent 39 Depreciation Equipment 4indreet Labor 642,000 $76,410 43 Total manufacturing costs 44 Work in process,11 30,300 46 47 Total work in process available Les Work in Process, 12/31 FORMULAS 49 50 Cost of goods manufactured Finished Goods,1/1 FORMULA1O Cost of goods available for sale 52 53 Less Finished goods, 12/31 172,500 55 Cost of Goods Sold