im stuck at the last section please clearify how do I find Work in process inventory, ending.

I cant figure out the COGM without knowing the the work in process inventory, ending.

Carlton Manufacturing Company provided the following details about operations in February 47.100 35,000 1.000 3,650 Purchases of materials Maintenance Factory Direct lahou Depreciation factory equipment Indirect materials, factory Selling and administrative salaries utilities, factory Sales comissions Thsurance, factory equipment Depreciation, les equipment Advertising expenses Rent, factory building 15,200 4,050 116,000 The company also provided details regarding the balances in the inventory accounts at the begins and end of the month as follows teginning of Month $ 42,000 30,500 23.500 End of Month 2 Rasteriais work in process Finished goods 2 Raw materials used in production cost $196,880, total overhead costs for the year were $223,040, the goods available for sale totalled $428.000, and the cost of goods sold totalled $368,500 Required: 1-a. Prepare a schedule of cost of goods manufactured of the company's income statement for the year $ 196880 35 000 CARLTON MANUFACTURING Schedule of Cost of Goods Manufactured Direct materials Raw materials inventory beginning $ 42.000 Add Purchases of raw materials 181000 Raw materials available for use 223.000 Deduct Raw materials inventory ending 26.120 Raw materials used in production Direct labour Manufacturing overhead Maintenance factory 42100 Depreciation factory equipment 61.800 Indirect materials factory 3.850 Utos factory 29.400 Insurance factory 4.650 Rent factory building 01040 Total overhead costs Total manufacturing costs Add Work in process inventory beginning 223040 451920 30 000 485 720 Deduct. Work in process inventory ending Cost of goods manufactured 5 105 720