Please help compute jan cost of goods for jan. in managerial accounting.

Bodin Company manufactures finger splints for kids who get tendonitis from playing video games. The firm had the following inventories at the beginning and end of the month of January January 1 Finished goods January 31 $ 126 . 600 work in process 233. 80 0 251 {`` Raw material 134, 808 124, 600 The following additional data pertain to January operations Raw material purchased Direct Labor $192, 800 Actual manufacturing overhead 408. 680 Actual selling and administrative expenses 175 , 800 1 18. 690 The company applies manufacturing overhead at the rate of 60 percent of direct-labor cost. Any overapplied or under applied manufacturing overhead is accumulated until the end of the year . 3. Compute the cost of good's manufactured for January