I need help solving this general accounting question with the proper methodology.

Tech Forward Industries Inc. reported the following data for the year 2022: - Cost of Goods Manufactured (COGM): $80,000 Finished Goods Inventory at the Beginning of the Year: $4,000 - Finished Goods Inventory at the End of the Year: $7,500 - Total Manufacturing Overhead: $8,000 - Beginning Work in Process Inventory: $6,000 - Ending Work in Process Inventory: $8,000 How mutch is the cost of goods sold (COGS) for the year