Need step by step calculus, explaination.

The following cost information is presented for Phoenix Lid. for the most recent period. Cost of direct material used in manufacturing $ 93,000 Direct labour costs 26,000 Manufacturing overhead 7,500 Sales commissions at 8% of sales 33,000 Opening finished goods inventory 10,000 Opening work- in-process inventory 7, 000 Ending finished goods inventory 23, 000 Ending work-in-process inventory eee '8T What was the cost of goods manufactured for Phoenix