I am working on problem set 1-4 in acc 202 and I can't figure out the cost of goods sold. I have tired the formulas I know, but I am not getting the right answer. The raw data is as follows:

Cost data for Sandusky Manufacturing Company for the month ended January 31 are as follows:

Inventories January 1 January 31

Materials $187,500 $159,380

Work in process 125,630 106,780

Finished goods 95,630 108,380

Direct labor $337,500

Materials purchased during January 360,000

Factory overhead incurred during January:

Indirect labor 36,000

Machinery depreciation 21,750

Heat, light, and power 7,500

Supplies 6,000

Property taxes 5,250

Miscellaneous costs 9,750