I'm having an issue figuring out the sales, direct labor, and beginning work in process. I've included attachments with the question and the various parts. Can you explain how to figure out the sales, direct labor and, beginning work in process?

materials): Superior Company provided the following data for the year ended December 31 (all raw materials are used in production as direct Selling expenses $ 140,000 Purchases of raw materials $ 290,000 Direct labor Administrative expenses $ 100,000 Manufacturing overhead applied to work in process 000'587 $ Actual manufacturing overhead cost $ 270,000 Inventory balances at the beginning and end of the year were as follows: Beginning of End of Year Year Raw materials $ 40,000 Work in process $ 35,080 Finished goods $ 50, 000 The total manufacturing costs for the year were $683,000; the cost of goods available for sale totaled $740,000; the unadjusted co of goods sold totaled $660,000; and the net operating income was $30,000. The company's underapplied or overapplied overhead 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.) Complete this question by entering your answers in the tabs below. Income COGS COGM Statement Schedule Schedule Prepare an income statement for the year. Superior Company Income Statement Sales Cost of goods sold Gross margin Selling and administrative expenses Administrative expenses $ 100,000 Selling expenses 140,000 240,000 Net operating income Income Statement COGS Schedule > 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.) Complete this question by entering your answers in the tabs below. Income COGS COGM Statement Schedule Schedule Prepare a schedule of cost of goods sold. Superior Company Schedule of Cost of Goods Sold Beginning finished goods inventor S 50,000 Add: Cost of goods manufactured 690,000 Cost of goods available for sale 40,000 Less: Ending finished goods inventory Unadjusted cost of goods sold Less: Overapplied overhead Adjusted cost of goods sold