Trying to figure out how to compute this properly?

Introduction to Managerial Accounti E18-21 Computing cost of goods manufactured and cost of goods sold Learning Objective 3 Use the following information for a manufacturer to compute cost of goods manufac tured and cost of goods sold: COGM: $211,000 Balances: Beginning Ending Direct Materials $ 27,000 $ 28,000 Work-in-Process Inventory 40,000 32,000 Finished Goods Inventory 18,000 25,000 Other information: Purchases of direct materials $ 73,000 Direct labor 88,000 Manufacturing overhead 43,000 F18-22 Un ing today's business environment Learning Objective