I have no idea how to fine the part of question marks.

Please help me.

Could you explain how to find direct labor, work in precess at beggining of year, and finised good at ending year.

Valenko Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials) $213,000 $ 267,000 Selling expenses Purchases of raw materials Direct labor Administrative expenses Manufacturing overhead applied to work in process Total actual manufacturing overhead costs $ 154,000 $337,000 $ 357,000 Inventory balances at the beginning and end of the year were as follow:s Beginning of Year End of Year Raw materials Work in process Finished goods $53,000 $33,000 ? $32,000 $ 36,000 The total manufacturing costs for the year were $690,000; the cost of goods available for sale totaled $720,000; the unadjusted cost of goods sold totaled $665,000; and the net operating income was $39,000 The company's overapplied or underapplied overhead is closed entirely to cost of goods sold