How to find the ending inventory??

The managerial accountants at HALDIMAND Manufacturing Company were in the process of preparing the statement of cost of goods manufactured and sold for the year ended December 31, 2017, when a fire in the accounting office destroyed all of the information relating to the credits associated with the inventory accounts. Fortunately, the debit information was available and is listed below. Purchases of direct materials $140,000 Total manufacturing costs incurred 550,000 Cost of goods manufactured 600,000 Cost of goods sold 650,000 While the debit information is useful, Tiger, one of the older and wiser managerial accountants, reminded everyone that this was insufficient to prepare a statement of cost of goods sold. Beyonce, a recently hired managerial accountant finally realized that she was sitting on some important data, last year's annual report for 2017. She realized that the inventory values would be on the balance sheet. Beyonce opened the report and read the balance sheet information relating to inventories. The inventory values for December 31, 2016, are listed below: Direct materials inventory $35,000 Work in process inventory 75,000 Finished goods inventory 175,000 Tiger, the old and wise managerial accountant, again reminded the staff that this was insufficient data to prepare a statement of cost of goods sold. Beyonce, the recently hired managerial accountant, had been working on the manufacturing costs for 2017 and remembered that direct labour amounted to 36 percent of the total manufacturing costs incurred and was 80 percent of the manufacturing overhead costs. Tiger smiled and said: "This might be sufficient information to prepare the statement of cost of goods sold." Beyonce said "What about the ending inventory values?" Tiger responded "You can calculate those!" REQUIRED: 1. Calculate the ending inventory values for HALDIMAND Manufacturing Company. 2. Prepare a Statement of Cost of Goods Manufactured and Sold for the year ending December 31, 2017