Need help with the second part

Direct Materials Used Direct Labor Used Factory Overhead Total Manufacturing Costs (1) $42.900 $63,800 $52,300 $ 159000 (2) GA 78000 $78,000 $144,000 $300,000 (3) $56,400 $ 145600 $112.000 $314,000 Total Manufacturing Costs Work in Process (January 1) Work in Process (December 31) Cost of Goods Manufactured S 197000 $124.000 $86,000 98600 $300,000 122500 $98,600 $323,900 $314,000 $465,000 $ 63000 $716,000