Please need help with this question im stuck

Vintage Furniture constructs and sells executive style conference tables. The selling price is $10,000 per table. A unique feature is that the only raw material used in the construction of each table, other than indirect materials like glues and screws, comes entirely from a single tree. Tree prices and other costs of production have remained stable, and Vintage is able to use each tree purchased without incurring any significant spoilage.

Consider the following "disorganized" information and complete the indicated requirements.

Ending work in process (700 tables)	$2,100,000
Selling price per table	10,000
Ending finished goods (500 tables)	3,500,000
Indirect labor incurred during the period	145,000
Raw materials transferred into production (800 trees)	800,000
Beginning finished goods (500 tables)	3,500,000
Cost of glues and screws	42,000
Beginning work in process	1,645,000
Ending raw materials (600 trees)	600,000
Direct labor incurred during the period	4,400,000
Selling, general, and administrative costs incurred	1,360,000
Depreciation of factory equipment	89,000
Raw material purchases during the period (1,100 trees)	1,100,000
All other factory overhead	420,000
Tables sold (800 tables)

(a) Calculate the number of units transferred to finished goods.

(b) Calculate the cost of goods manufactured.