Help with the last two boxes please! Can you tell me how you got them too? Thanks!

Fine Displays designs and manufactures displays used in mobile devices. Serious flooding throughout North Carolina affected Fine Displays' facilities. Inventory was completely ruined, and the company's computer system, including all accounting records, was destroyed. (Click the icon to view additional information.) Trey is not sure about that, but decides to see what he can do with this information. The beginning inventory numbers are as follows: (Click the icon to view beginning inventory numbers.) Requirement Determine the ending inventories of raw materials, work in process, and finished goods. Start by determining the ending inventory of raw materials by calculating the direct materials used. Fine Displays Calculation of Direct Materials Used For Current Year Before the disaster recovery specialists clean the buildings, Eleanor Atwood, the company controller, is anxious to salvage whatever records she can to support an insurance claim for the destroyed inventory. She is standing in what is left of the Accounting Department wtih Trey Murphy, the cost accountant. "I didn't know mud could smell so bad," Trey says. "What should I be looking for?" "Don't worry about beginning inventory numbers," responds Eleanor. "We'll get them from last year's annual report. We need first-quarter cost data." "I was working on the first-quarter results just before the storm hit," Trey says. "Look, my report's still in my desk drawer. But all I can make out is that for the first quarter, material purchases were $530,000 and that direct labor, manufacturing overhead (other than indirect materials), and total manufacturing costs to account for were $545,000; $190,000; and $1,528,000, respectively. Wait, and cost of goods availabe for sale was $1,515,000." "Great," says Eleanor. "I remember that sales for the period were approximately $2 million. Given our gross profit of 30%, that's all you should need." Raw materials, $82,000 Work in process, $218,000 Finished goods, $187,000