Please help compute the cost of goods sold for jan for 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 January ?` Finished goods $ 126. 808 work in process 2 3 3 . 808 251 . 980 Raw material 134. 080 124, 808 The following additional data pertain to January operations . Raw material purchased $ 192, 890 Direct Labor 408. 890 Actual manufacturing overhead 175, 608 Actual selling and administrative expenses |18, 890 The company applies manufacturing overhead at the rate of 60 percent of direct-labor cost Any Overapplied or underapplied manufacturing overhead is accumulated until the end of the year ! 4. Compute the cost of good's sold for January