please help me solve #6 . thank you

Pitaya Corporation uses a job costing system. During the current year, the balance in Pitaya's finished goods inventory increased $1,129,000, the balance in Pitaya's work in process inventory decreased $446,000, and Pitaya's total manufacturing costs added were $3,020,000, What are Pitaya's cost of goods manufactured (COGM) and cost of goods sold (COGS)? COGM equals $2,574,000 and COGS equals $1,445,000 COGM equals $3,466,000 and COGS equals $2,337,000 COGM equals $3,703,000 and COGS equals $3,257,000 COGM equals $2,574,000 and COGS equals $3,703,000 None of the above Question 7 5 pts Birch Enterprises uses a process costing system. The company has only one processing department. At the end of the period, work in process inventory consists of 10,000 units that have a total cost of $22,550. The cost per equivalent unit is $2.00 for direct materials and $3.00 for conversion costs. With respect to direct materials, the units in ending work in process inventory are 70% complete. With respect to conversion 15 , the units in ending work in process inventory are: 28.5% complete. 45% complete. 53% complete. 70% complete. None of the above