using the table how wouod you calculate cost of goods manufacturer

Sadie's Company has the following information for last year: Raw Material Purchase $ 500,000 Indirect Factory Labor $ 56,000 Direct Labor $ 250,000 Administrative Salaries $ 155,000 $ 58,000 Sales Office Salaries $ 120,000 Depreciation on Factory Equipment Depreciation on Factory Building $80,000 $ 90,000 Beginning Balance, Raw Material $ 59,000 Beginning Balance, WIP $ 185,000 Depreciation on Office Building Factory insurance $ 65,000 Beginning Balance, Finished $ 85,000 Goods Property taxes on Factory $ 60,000 $ 75,000 Ending Balance, Raw Materials Property taxes on Office $35,000 Ending Balance, WIP $ 210,000 Utilities for Factory $ 60,000 $ 50,000 Ending Balance, Finished Goods Utilities for Office $3,500 Advertising Expense 174,000 Sadie completed 230,000 units which were sold at a price of $8. Sadie paid a sales commission of 5% of sales. REQUIRED: Calculate Cost of Goods Manufactured