Answer:
(A) 352,410
(B) 328,910
(C) 474,120
(D) 461,770
(E) 165,000
(F) 175,000
Explanation:
1.- WIP, August 1st:        $    19,660  $   41,650           (e) 
2.- Cost added               $ 332,750        (c)         $ 1,075,000
3.- Subtotal                            (a)        $ 515,770  $ 1,240,000
4.- WIP, August 31th       $  23,500   $  54,000         (f)
5.- COGM                              (b)              (d)         $1,068,000 
The identity to solve for this is as follow:

<u>The third row is the sum of the left side of the of the equation.</u>
beginning WIP + cost added.
(a) 332,750 + 19,660 = 352,410
(c) 515,770 - 41,650 = 474,120
(e) 1,240,000 - 1,075,000 = 165,000
COMG will be third row less fourth row
 the ending WIP subtracted from the left side
(b) 352,410 - 23,500 = 328,910
(d) 515,770 - 54,000 =  461,770
(f) 1,240,000 - 1,068,000 = 175,000