Please help, thank you!

CULLUMBER MANUFACTURING COMPANY Cost of Goods Manufactured Schedule Work in process inventory (1/1) $285,600 Direct materials Raw materials inventory (1/1)$ Raw materials purchases Raw materials available for use Raw materials inventory (12/31) Direct materials used $214,200 Direct labor Manufacturing overhead Indirect labor Factory depreciation 31,920 Factoryutilities Total overhead Total manufacturing costs Total cost of work in process Less: Work in process inventory (12/31) Cost of goods manufactured