I have a test about COGM and COGS statement but I don't really understand, please you help.. ^^

material beginning $ 150.000
indirect materials beginning $ 30.000
work in process beginning $ 200.000
finish goods beginning $ 220.000

material ending $ 120.000
indirect materials ending $ 24.000
work in process ending $ 160.000
finish goods ending $ 176.000

purchase of materials $ 274.600

prime cost $ 600.000

purchase of indirect materials $ 50.000
factory security wages $ 8.000
salesperson salaries expense $ 15.000
factory insurance $ 12.000
store rent expense $ 10.000
production machine depreciation expense $ 15.000
factory building depreciation expense $ 20.000

prepare a statement of cost of goods manufactured and cost of goods sold.