I am having trouble figuring out what the additions to the work in process is.

Financial statements of a manufacturing firm The following events took place for Chi-Lite Inc. during June 2016, the first month of operations as a producer of road bikes: Purchased $400,000 of materials. Used $343,750 of direct materials in production. Incurred $295,000 of direct labor wages. Applied factory overhead at a rate of 75% of direct labor cost. Transferred $815,000 of work in process to finished goods. Sold goods with a cost of $789,000. Sold goods for $1,400,000. Incurred $316,000 of selling expenses. Incurred $125,000 of administrative expenses. a. Prepare the June income statement for Chi-Lite. Assume that Chi-Lite uses the perpetual inventory method. b. Determine the inventory balances at the end of the first month of operations. $ Materials inventory: Purchased materials Less: Materials used in production Materials inventory 400,000 343,750 56,250 $ $ Work in process inventory: Materials used in production Direct labor Factory overhead Additions to work in process Less: Transferred to finished goods Work in process inventory, June 30 343,750 295,000 221,250 815,000 45,000 $ Finished goods inventory: Transferred to finished goods Less: Cost of goods sold Finished goods inventory, June 30 $ 815,000 789,000 $ 26,000