Please help!!!! Please demonstrate how to find the budgeted costs of goods sold using the following data

Quintanar Industries Balance Sheet December 31, 2015 Assets Current assets Cash Accounts receivable Finished goods inventory (1,500 units) Total current assets Property, plant, and equipment $40,000 Equipment 10,000 Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Liabilities Notes payable Accounts payable Total liabilities Stockholders' equity $40,000 Common stock 25,000 Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 7,500 73,500 24,000 105,000 30,000 $135,000 25,000 45,000 70,000 65,000 $135,000