Please help with remaining.. If you can explain how to come up with the COGM --- I know to calculate the COGAS add the BFG to COGM -- also know the COGS its COGAS minus Ending finished goods -- Thank you in advance !

Cost of Goods Sold Pietro Frozen Foods, Inc., produces frozen pizzas. For next year, Pietro predicts that 48,300 units will be produced, with the following total costs: Next year, Pietro expects to purchase $126,000 of direct materials. Projected beginning and ending inventories for direct materials and work in process are as follows: Pietro expects to produce 48,300 units and sell 47,600 units. Beginning inventory of finished goods is $39,500, and ending inventory of finished goods is expected to be $31,000. Required