I need to find Cost of Goods Manufactured but am not provided beginning work in process

The Turner Manufacturing Company has developed the following information for the year ended December 31, 2018. Work In Process Inventory, December 31 $ 105,000 DM Total manufacturing costs incurred during the year 500,000 DL - 255,000 Raw Materials Purchases 140,000 FOUR 290,000 Raw Materials Inventory, December 31 545,000 65,000 Prime manufacturing costs for the year 255,000 Conversion costs for the year 290,000 The Work In Process Inventory on January 1, 2018 was 80% of the Work In Process Inventory on December 31, 2018. INSTRUCTIONS: Prepare a Cost of Goods Manufactured Schedule for the Turner Manufacturing Company for the year ended December 31, 2018. DM 210000 due 290000 45 020 DL 45000 Thursday 245800 + For 245000 25 5000 500, 000 T Mfy. cost - 45000 210 000