Need help with Formulas.

2 MFG 3 Manufacturing Accounting 4 5 Data Section 6 7 Depreciation-equipment $180,000 8 Direct labor 2,568,000 9 Direct materials inventory, 1/1 366,000 10 Direct materials inventory, 12/31 372,000 11 Factory rent 305,640 12 Finished goods, 1/1 528,000 13 Finished goods, 12/31 690,000 14 Indirect labor 150,000 15 Indirect materials 105,000 16 Purchases of direct materials 2,580,720 17 Work in process, 1/1 121,200 18 Work in process, 12/31 114,660 19 20 Answer Section 21 22 Twisp Industries 23 Schedule of Cost of Goods Manufactured and Sold 24 For the Year Ended December 31, 2011 25 26 Direct materials 27 Direct materials inventory, 1/1 $366,000 28 Add TITI FA FORMIII A1 Worksheet Chart +A B C D 21 22 Twisp Industries 23 Schedule of Cost of Goods Manufactured and Sold 24 For the Year Ended December 31, 2011 25 26 Direct materials 27 Direct materials inventory, 1/1 $366,000 28 Add: TITLE A FORMULA1 29 Cost of direct materials available $0 30 Less: TITLE B FORMULA2 31 Cost of direct materials used FORMULA3 32 Direct labor 2,568,000 33 Manufacturing overhead: 34 Factory rent $305,640 35 TITLE C FORMULA4 36 TITLE D FORMULA5 37 TITLE E FORMULA6 0 38 Total manufacturing costs FORMULA7 39 Work in process, 1/1 121,200 40 Total work in process available $0 41 Less: TITLE F FORMULAS 42 Cost of goods manufactured FORMULA9 43 TITLE G FORMULA10 44 Cost of goods available for sale FORMULA11 45 Less: Finished goods, 12/31 690,000 46 TITLE H FORMULA12 Worksheet Chart +