Hi, I need some help solving #2 and #4. The Direct Labor costs for the year, and cost of goods manufactured for the year

Billy Bob's Manufacturing had the following data for the fiscal year ended December 31. Direct Materials Inventory, January 1 Direct materials purchases Direct materials used Fixed factory overhead Total factory overhead Total manufacturing costs Work-in-Process Inventory, January 1 Work-in-Process Inventory, December 31 Finished Goods Inventory, January 1 Goods available for sale Cost of goods sold $ 30,000 350,000 345,000 480,000 560,000 1,085,000 42,000 45,000 36,000 1,076,000 1,043,000 Required: Calculate the following costs: $ 35,000 1. Direct Materials Inventory on December 31. 2. Direct labor costs for the year. 3. Variable factory overhead costs for the year. 4. Cost of goods manufactured for the year. 5. Finished Goods Inventory on December 31. 80,000 33,000