How do you create a schedule of cost of goods sold if the information is a s follows:

Income Statement
For the Quarter Ended March 31

Sales(32,000 batteries) 960,000
Less Operating Expenses:

Selling and administratative salaries $110,000
Advertising 90,000
Maintanence, factory 43,000
Indirect labor cost 120,000
Cleaning supplies, factory 7,000
Purchases of raw materials 360,000
Rental cost, facilities 75,000
Insurance, factory 8,000
Depreciation, office equipment 27,000
Utilities 80,000
Depreciation, factory equipment 100,000
Direct labor cost 70,000
Travel, salespersons 40,000 1,130,000

Net operating loss 170,000

Beginning of the quarter End of the quarter
Raw materials $0 $10,000
Work in progress $0 $50,000
Finshed goods $0 ?