Please help and explain in detail, I'm super confused!

Part 1 San Fernando Fashions Company Schedule of Cost of Goods Manufactured For the Year Ended December 31, 202 Direct Materials: Raw-material inventory, January 1 Add: Purchases of raw material Raw material available for use Deduct: Raw-material inventory, December 31 Raw materials used Direct labor Manufacturing overhead: Indirect Material Indirect Labor Utilities:Plant Depreciation Other Total manufacturing overhead Total manufacturing costs Add: Work-in-process, January 1 Subtotal Deduct Work-in-process, December 31 Cost of goods manufactured $40,000 \# 180,000 10,000#15,000#40,000#60,000#80,000 10,00015,00040,00060,00080,000#####