please DO correctly

E19.8 (LO 3) Lopez Corporation incurred the following costs while manufacturing its product. I I F I F Work in process inventory was $12,000 at January 1 and $15,500 at December 31 . Finished goods inventory was $60,000 at January 1 and $45,600 at December 31 . Instructions a. Compute cost of goods manufactured. b. Compute cost of goods sold