please solve. please show the calculation formula for the deduct beg. finished good inventory. thanks

Alcolt Compary makes and sollts artistic frames for pictures of weddings, graduations, and oher spocial events. Ron Bamharut, the controler, s responsible for propring Acotr's master budgh accumulated the following information for 2021 HH (Click the icon to view sorne of the financial information) (1) (Click the icon to view addsorial inlormation) Read the reoviremyyats Alcott Company Budget for Production and Direct Manufacturing Labor Data table for Fc dgoc abor-hou ranufacturing labor time needed More info In addition to wages, direct manufacturing labor-related costs include pension contributions of $0.60 per hour, worker's compensation insurance of $0.20 per hour, employee medical insurance of $0.50 per hour, and Social Security taxes. Assume that as of January 1,2021, the Social Security tax rates are 7.5\% for employers and 7.5% for employees. The cost of employee benefits paid by Alcott on its direct manufacturing employees is treated as a direct manufacturing labor cost. Alcott has a labor contract that calls for a wage increase to $13 per hour on April 1 , 2021. Now labor-saving machinery has been installed and will be fully operationat by March 1, 2021. Alcott expects to have 20,000 frames on hand at December 31 . 2020 , and it has a policy of carrying an end-of-month inventory of 100% of the following month's sales plus 50% of the second following month's sales