Please help me solve the red X's

Cornerstone Exercise 2.3 (Algorithmic) Cost of Goods Sold Pietro Frozen Foods, Inc., produces frozen pizzas. For next year, Pietro predicts that 53,500 units will be produced, with the following total costs Direct materials Direct labor Variable overhead Fixed overhead Next year, Pietro expects to purchase $126,500 of direct materials. Projected beginning and ending inventories for direct materials and work in process are as follows 51,000 15,000 230,000 Direct materials Inventory $4,000 $3,900 Work-in-Process Inventory $13,800 $15,800 Beginning Ending Pietro expects to produce 53,500 units and sell 52,800 units. Beginning inventory of finished goods is $47,500, and ending inventory of finished goods is expected to be $39,000 Required Hide 1. Prepare a statement of cost of goods sold in good form. Pietro Frozen Foods, Inc. Statement of Cost of Goods Sold For the Coming Year Cost of goods manufactured Add: Beginning finished goods 47500 Cost of goods available for sale Less: Ending finished goods 39000 Cost of goods sold