How would I figure Cost of goods Manufactured?

As a example if I had balances at the end of Dec 31 of 37,000 in the Work in process account and 148,000 in Finished goods then say at the end Jan 31 the work in process balance was 49,000 dr and the Finished goods balance was 154,000 dr.

I just need to know how to figure it.

[QUOTE=grendel67]How would I figure Cost of goods Manufactured?

As a example if I had balances at the end of Dec 31 07 of 37,000 in the Work in process account and 148,000 in Finished goods then say at the end Jan 31 08 the work in process balance was 49,000 dr and the Finished goods balance was 154,000 dr. and cost of goods sold was 106,000 for January.

I just need to know how to figure it.