I just need the beginning Work in Process

Superior Company provided the following data for the year ended December 31 (all raw materials are used in production as direct materials):

Selling expenses	$ 210,000
Purchases of raw materials	$ 265,000
Direct labor	?question mark
Administrative expenses	$ 155,000
Manufacturing overhead applied to work in process	$ 367,000
Actual manufacturing overhead cost	$ 353,000

Beginning and ending inventory balances were as follows:

	Beginning	Ending
Raw materials	$ 59,000	$ 38,000
Work in process	?question mark	$ 30,000
Finished goods	$ 33,000	?question mark

The total manufacturing costs added to production for the year were $675,000; the cost of goods available for sale totaled $745,000; the unadjusted cost of goods sold totaled $661,000; and the net operating income was $30,000. The companys underapplied or overapplied overhead is closed to Cost of Goods Sold.

Required:

Prepare schedules of cost of goods manufactured and cost of goods sold and an income statement. (Hint: Prepare the income statement and schedule of cost of goods sold first followed by the schedule of cost of goods manufactured.)

Prepare a schedule of cost of goods manufactured