The following balances are from the accounts of Tappan Parts:

	January 1 (Beginning)			December 31 (Ending)
Direct materials inventory	$	21,900		$	25,300
Work-in-process inventory		32,300			28,900
Finished goods inventory		5,300			7,100

Direct materials used during the year amount to $46,300 and the cost of goods sold for the year was $53,100.

TAPPAN PARTS
Cost of Goods Sold Statement
For the Year Ended December 31
Beginning work-in-process inventory			$32,300
Manufacturing costs:
Direct materials:
Beginning inventory	$21,900
Purchases
Materials available
Less: Ending inventory	25,300
Direct materials used		$46,300
Other manufacturing costs		5,200
Total manufacturing costs			51,500
Total costs of work-in-process			$83,800
Less: Ending work-in-process			28,900
Cost of goods manufactured			$54,900
Beginning finished goods inventory			5,300
Finished goods available for sale
Less: Ending finished goods inventory			7,100
Cost of goods sold			$53,100

I can not figure out how to calculate purchases, material available which i know i need purchases for and finished goods available. please explain your answers for me!