Can you please help solve and explain this equation

thank you

At the end of February, after the second month of operations of Able Baker Charlie Company, Charles shows you the data he's collected, but he was unable to figure out some of the amounts. Review the following data and fill in the missing amounts on the chart for Able Baker Charlie Company. Note: It may be helpful to use T accounts to map the flow of the amounts through the manufacturing accounts and solve for the missing dollar values. It may also be helpful to review the steps for determining the cost of materials used, total manufacturing cost incurred, and cost of goods manufactured Data for February Decrease in materials inventory $2.700 Materials inventory on Feb. 28 50% of materials inventory on Jan. 31 Direct materials purchased $12,000 Direct materials used 3 times the direct labor incurred Total manufacturing costs incurred in period $28,000 Total manufacturing costs incurred in period 70% of Cost of Goods Manufactured Total manufacturing costs incurred in period $8,000 less than Cost of Goods Sold Account Balances Account Jan. 31 Feb. 28 Materials Inventory $6,600 X $3,300 X Costs Incurred Direct Materials Used Direct Labor Incurred $15.900 X Work in Process Inventory 27,000 14,400 X Finished Goods Inventory 10.400 X 16.000 Factory Overhead Incurred 5,300 x 8,200 X 36,400 X Cost of Goods Sold