What is the cost of goods manufactured, Cost Accounting

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information for the year ended December 31, 2010:
Direct labor $16,840
Direct material used 16,300
General and administrative expenses 14,240
Indirect production costs 16,780
Selling expenses 13,599
Work in process inventory, January 1, 2010 0
Work in process inventory, December 31, 2010 0 Finished goods inventory, January 1, 2010 0
Finished goods inventory, December 31, 2010 ?
Cost of goods sold 42,720
Requirements:
A) What is the Cost of Goods Manufactured for the year ended December 31, 2010?
B) What is Finished Goods Inventory at December 31, 2010?


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