Beginning work in process inventory $-

Direct Materials:

Materials - Beginning $5,000.00

Add: Purchases for month of January

Materials Available for use $60.00

Deduct: Ending materials $3,000.00

Materials used in production $2,000.00

Direct Labor $6,240.00

Factory Overhead $2,800.00

Total Manufacturing OH $9,040.00

Deduct: Ending work in process inv.

Cost of Goods Manufactured

Can someone explain to me how to get Beginning work in process inventory and

ending work in process Inv?