Please provide explanation on how you come up with the answers

Supply the missing information on the following schedule of cost of goods manufactured. Raw materials Beginning Inventory Plus: Purchases 120,000 Raw materials available for use $ 148.000 Minus: Ending raw materials inventory Cost of direct raw materials used S 124,000 Direct labor Manufacturing overhead 24.000 324,000 Total manufacturing costs Plus Beginning work in process inventory Total work in process Minus: Ending work in process inventory Cost of goods manufactured 46,000 $ 320,000