please double check my work, if wrong please show me how you got the correct answer using Excel. thank you in advance

Wilson Company manufactures a single product. All raw materials used are traceable to specific units of product. Current information for the company follows: 1 Calculate the company's costs for: 1) direct materials used 2) factory overhead 3) manufacturing costs 4) cost of goods manufactured 5) cost of goods sold 6) gross profit 1RawMaterialspurchasedBeg.RawMaterialsRawmaterialsavailableforuseEndingRawMaterials107,00054,300161,30050,900 Ending Raw Materials 50,900 Direct Materials Used 110,400 2 Factory Overhead 103,400 3 Manufacturing costs 288,800 4 Cost of goods manufactured 273,800 5 Cost of goods sold 265,600 6 Gross Profit 64,400