please help!!

Hawthorn Industries is calculating its Cost of Goods Manufactured at year-end. The company's accounting records show the following: The Raw Materials inventory account had a beginning balance of $16,000 and an ending balance of $18,000. During the year, the company purchased $61,000 of direct materials. Direct labor for the year totaled $129,000, while manufacturing overhead amounted to $155,000. The Work in Process Inventocy account had a beginning balance of $23,000 and an ending balance of $19,000. Assume that Raw Materials inventory contains only direct materials. Compute the Cost of Goods Manufactured for the year. (Hint: The first step is to calculase the direct materials used during the year)