Can you help me prepare an income statement for this?

Selling expenses	$	215,000
Purchases of raw materials	$	262,000
Direct labor		?
Administrative expenses	$	152,000
Manufacturing overhead applied to work in process	$	376,000
Actual manufacturing overhead cost	$	359,000

Inventory balances at the beginning and end of the year were as follows:

	Beginning of Year			End of Year
Raw materials	$	58,000		$	35,000
Work in process		?		$	31,000
Finished goods	$	31,000			?

The total manufacturing costs for the year were $675,000; the cost of goods available for sale totaled $740,000; the unadjusted cost of goods sold totaled $667,000; and the net operating income was $32,000. The companys underapplied or overapplied overhead is closed to Cost of Goods Sold.