Please. Help me, I can't find the answer :(

Compute the unknown in each of the ff.:

COST OF GOOD SOLD - ?
RAW MATERIALS USED - 60,000
LABOR COST - 40,000
FACTORY OVERHEAD - 30,000
WORK IN PROCESS INVENTORY INCREASED BY 20,000
FINISHED GOODS INVENTORY DECREASED BY 8,000

USE THIS FORMULA:

Raw Materials Inventory, Beginning
Add: Net Cost of Materials Purchased
Total Materials Available for Use
Less: Raw Materials Inventory, End
Raw Material Used
Direct Labor
Manufacturing Overhead (detailed)
Total Manufacturing Costs
Add:Work in Process Inventory, Beginning
Total Cost of Goods Placed in Process
Less: Work in Process Inventory, End
Cost of Goods Manufactured

From this, cost of goods sold in the income statement will appear thus:

Finished Goods Inventory Beginning
Add: Cost of Goods Manufactured
Total Goods Available for Sale
Less: Finished Goods Inventory, End
COST OF GOOD SOLD