please explain where you get the numbers too please

Cost of Goods Sold, Cost of Goods Manufactured Glenville Company has the following information for April: Cost of direct materials used in production $42,000 Direct labor 57,000 Factory overhead 26,000 30,000 Work in process inventory, April 1 Work in process inventory, April 30 36,000 28,000 Finished goods inventory, April 1 Finished goods inventory, April 30 18,000 a. For April, determine the cost of goods manufactured Using the data given, prepare a statement of Cost of Goods Manufactured. Glenville Company Statement of Cost of Goods Manufactured Total manufacturing costs incurred in April Total manufacturing costs Cost of goods manufactured b. For April, determine the cost of goods sold. Using the data given, prepare a statement of Cost of Goods Sold. Glenville Company Statement of Cost of Goods Sold Cost of goods sold