please help me with factory overhead part

Cornelius Company produces women's clothing. During the year, the company incurred the following costs: Factory rent Direct labor Utilities-factory Purchases of direct materials Indirect materials Indirect labor $ 380,000 300,000 38,000 555,000 66,080 68,000 Inventories for the year were as follows: Materials Work in Process Finished Goods January 1 $ 25,000 45,000 135.000 December 31 $ 40,000 40,000 75,000 Required: 182. Prepare a statement of cost of goods manufactured and calculate cost of goods sold. $ Cornelius Company Statement of Cost of Goods Manufactured For the Year Ended December 31 Direct materials Beginning materials inventory 25 000 Materials purchases 555,000 Materials available 580,000 Less Ending materials inventory 40.000 Materials used Direct labor Factory overhead Indirect materials 66.000 Utilities--factory 38,000 Indirect labor 60,000 Factory rent 380,000 Indirect materials Total factory overhead Total manufacturing costs 'Add. Beginning work-in-process inventory Tatal manufacturinn eaten account for 540,000 300,000 544.000 1,384.000 45,000 1429 nnn