I am taking my first class in Accounting and I am having difficulties with my homework.

I have the following problem, that I have done in several ways and I always get an answer that is greater that the correct one. These are the figures (in thousands of dollars):
Direct Labor Cost: $10,500
Purchase of Materials: 15,000
Supplies used: 675
Factory Insurance: 350
Advertising: 800
Material Handling: 3,745
Work-in-process inventory, 12/31/2003: 12,500
Work-in-process inventory, 12/31/2004: 14,250
Material Inventory, 12/31/2003: 3,475
Material Inventory, 12/31/2004: 9,500
Finished goods inventory, 12/31/2003: 6,685
Finished goods inventory, 12/31/2004: 4,250

1. Prepare a statement of cost of goods manufactured. (Correct answer is 24720, my answer is 29780)
2. Prepare a statement of cost of goods sold. (Correct answer is 27155, my answer

prepare a cost of goods manufactured schedule and cost of goods sold scheudle

Cost of Goods Manufactured
Company
Date
Direct Materials:
beginning raw materials inv. 3,475
purchase of raw materials 15,000
materials available 18,475
Ending raw materials inv. (9,500)
Total DM: 8,975
Direct Labor: 10,500

Manufacturing Over Head:
Advertising: 800
Material Handling: 3,745
Supplies used: 675
Factory Insurance: 350
Total MOH: 5,570

Total Manufacturing Cost: 25,045

Beginning Work in process Inventory 12,500
33,000
Ending work in process Inventory (14,250)
Cost of Goods Manufactured 23 295
Cost Of Goods Sold
Company
Date

Beginning Finished goods inventory: 6,685
Cost of Goods Manufactured: 23,295
Goods Available: 29,980
Ending Finished goods inventory: 4,250
Cost of Goods Sold: 25,730