i dont get 1 and 2

Finish setting up two-lector authentication on this Mac Vie eBook Cost of Goods Sold Bob's Bistro produces party-sized hoagie sandwiches. For next year, Bob's Bistro predicts that 52,900 units will be produced with the following total costs: Direct materials Direct labor 566,000 Variable overhead 28,000 Fixed overhead 240,000 Next year, Bob's Bistro expects to purchase $123,500 of direct materials. Projected beginning and ending inventories for direct materials and work in process areas follows: Direct materials Work-in-Process Inventory Inventory Beginning $4,000 $14,300 Ending $3.900 $16,300 Bob's Bistro expects to produce $2,900 units and sell 52,200 units. Beginning inventory of finished goods is $42,500, and ending inventory of Anished goods is expected to be $34.000 Required: 1. Prepare a statement of cost of goods sold in good form Bob's Bistro Statement of Cost of Goods Sold For the Coming Year Cost of goods manufactured 123.500 Addi Beginning Finished goods 22.500 Cost of goods available for sale Less Ending finished goods Fixed overhead 240,000 Next year, Bob's Bistro expects to purchase $123,500 of direct materials. Projected beginning and ending inventories for direct materials and work in process are as follows: Direct materials Work-in-process Inventory Inventory Beginning $4,000 $14,300 Ending $3,900 $16,300 Bob's Bistro expects to produce 52,900 units and sell 52,200 units. Beginning Inventory of finished goods is $42,500, and ending Inventory of finished goods is expected to be $34,000 Required: 1. Prepare a statement of cost of goods sold in good form Bob's Bistro Statement of Cost of Goods Sold For the Coming Year Cost of goods manufactured 123.500 Add: Beginning tinished goods 42.500 Cost of goods available for sale Less Ending finished goods : 34.000 Cost of goods sold 2. What if the beginning inventory of finished goods increased by 6,250What would be the effect on the cost of goods sold? increase by