Please show process and formula

Baldwin Corporation reported the following data for the month of January 2014 Ending $26,000 $19,000 37,000 Inventories Raw Materials Work in Process Finished Goods Beginning 30,000 $18,000 $42,000 Additional Information: Sales Raw Materials Purchases Direct Labor Cost Applied Manufacturing Overhead Selling Expense Administrative Expense $250,000 $66,000 S32,000 S74,000 S20,000 S45,000 28% Gross Margin Percentage