Can anyone answer question 5 and explain it? thanks

Book Air 5) Flow of manufacturing costs The following data are taken from the accounting records of Victoria Mfg. Co.: Beg. of End of Year Year $25,000 $28,000 $33,000 $22,000 $23,000 $32,000 Inventories: Materials Work in Process Finished Goods Manufacturing costs: Direct materials used Direct labor costs charged to production Manufacturing overhead $22,000 $12,000 $42,000 Compute the following amounts: (a) Direct materials purchased during the period: $ (b) Total manufacturing costs charged to production (the Work in Process Inventory account) during the year: $_ (c) The cost of finished goods manufactured during the year: $ (d) The cost of goods sold during the year: $_