Please assist. I am unsure of what to do with the Finished Goods amounts.

Need to do a Schedule of Cost of Goods manufactured

XXO had the following inventory balances at the beginning and at the end of the year 201X Inventory Classification January 1, 2017 December 31, 2017 Raw Materials $50,000 $60,000 Work In process $100,000 $115,000 Finished Goods $120,000 $135,000 During 201X company's Manufacturing Overhead Cost were as follows Indirect Materials $10,000 Indirect Labour $20,000 Direct Labour $95,000 Depreciation and Plant Equipment $20,000 Utilities and Others $25,000 Prepare a schedule of Cost of Goods manufactured