please help!very rush! just steps and result thanks! no need explanation !

Exercise : Weizhujiao Harper Valley Inc.' s financial statements were ruined when a water pipe burst in the controller's office. The ollice assistatul. was only able to galler the following cala: Beginning finished goods inventory $88,200 Ending finished goods inventory 70,800 Beyiting wurk-in-process invetilorry 13,200 Culing work-in-process inveniunty 31.800 Beginning direct matcrials inventory 11,250 L1-01.xlsx Ending direct materials inventory 16,800 Total mammacluring coxls 366.100 Manufacturing overhead 206,600 Direct materials purchases 108,750 Which of the following is correct? a) Direct labour is $56,300. b) Direct materials transferred to work-in-process is $120,000. c) Custolgooux mariaclared is $326.750. c) Cox of goods soll is $126,700