please show work

Manel Comarcas Abented tecumento consFactory bad completo concing the proceed below Direct materials . $6,000 January 1 $ 97,000 86,000 135,000 December 31 $ 60,000 62,000 120,000 Direct materials Work in process Finished goods Other information Direct materials purchases Cost of goods available for sale Actual factory overhead costs $ 344,000 990,000 280,000 The cost of goods sold (before adjustment for under or overapplied overhead) is: actory overhead cost was applied at 120% of direct labor cost. Selected data