I can't figure out how to calculate the WIP Beggining and WIP ending

Required information Problem 15-2A (Algo) Computing and recording job costs; preparing schedule of cost of goods manufactured LO P1, P2, P3, P4 (The following information applies to the questions displayed below) Marco Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 $ 28,000 21,000 10,500 $ 43,000 13,000 6,500 Balances on March 31 Direct materials used (in March) Direct labor used (in March) Overhead applied (March) Costs during April Direct materials used Direct labor used Overhead applied Status on April 30 134,000 100,000 $ 115,000 102,000 210,000 151,000 ? Finished (unsold) Finished (sold) In process Additional Information a. Raw Materials Inventory has a March 31 balance of $82,000. b. Raw materials purchases in April are $590,000, and total factory payroll cost in April is $374,000. c. Actual overhead costs incurred in April are Indirect materials, $58,000; indirect labor, $21000; factory rent $35.000; factory utilities, $25,000, and factory equipment depreciation, $60,000. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $655,000 cash in April. Problem 15-2A (Algo) Part 4 4. Prepare a schedule of cost of goods manufactured for the month end April 30. es MARCO COMPANY Schedule of Cost of Goods Manufactured For Month Ended April 30 Direct materials used $ Direct labor Factory overhead applied Total manufacturing costs Add Work in process inventory, beginning Total cost of work in process Less Work in process inventory, ending Cost of goods manufactured $ 459,000 353,000 176,500 988,500 988,500 988 500