part 2 asking next just need help answering the red boxes

Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 Work in process (1/1) $289,000 Direct materials Raw materials inventory (1/1 Add: Raw materials purchases 142 400 Total raw materials available for 142408 Use Less: Raw materials inventory 20.500 (12/31) Direct materials used 5162.000 Direct labor Manufacturing overhead Indirect labor 16.400 Factory depreciation 32.300 73.F Cloudy A pe here to search ONE