please show your working process, thanks

34. The selected amounts that follow were taken from Hawk Corporation's accounting records: Raw materials used $ 27,000 Direct labor 35,000 Total manufacturing costs 104,000 Work-in-process inventory, Jan. 1 19,000 Cost of Goods Manufactured 100,000 Cost of goods available for sale 175,000 60,000 Finished goods inventory, Dec. 31 300,000 Sales revenue 125,000 Selling and administrative expenses 18,000 Income tax expense Required: Compute the following: A. Manufacturing overhead. B. Work-in-process inventory, 12/31. C. Finished-goods inventory, 1/1. D. Cost of goods sold. E. Gross margin. F.Net income