Please give me the equations of how you got the answers.

The following data were taken from the records of Vikings Inc, for the calendar year ended December 31, 2020. 137.500 Direct Materials used Work in Process Inventory. 12/31/19 Work in Process Inventory - 12/31/20 Direct Labor 5,000 18,750 75,000 4,000 Manufacturing Overhead: Plant Insurance Plant Maintenance & Repairs Plant Manager's Salary Plant Ulities Officers Salaries Indirect Labor Selling G&A 350 20.000 3,750 33.000 13,750 20,000 Instructions Prepare a cost of goods manufactured schedule as of December 31, 2020. ---------- -- --- --- Vikings Inc Vikings Inc. Cost of Goods Manufactured Schedule For the Year Ended December 31, 2020 Direct materials used Direct labor Manufacturing Overhead: Plant Insurance Plant Manager's Salary Plant Maintenance & Repairs Plant Utilities Indirect Labor Total manufacturing overhead Total manufacturing costs Add: Work in process inventory. Beginning Total cost of work in process Less: Work in process, Ending : Cost of goods manufactured