Please help with ending work in process.

Carlton Manufacturing Company provided the following details about operations in February: $ Purchases of raw materials Maintenance, factory Direct labour Depreciation, factory equipment Indirect materials, factory Selling and administrative salaries Utilities, factory Sales commissions Insurance, factory equipment Depreciation, sales equipment Advertising expenses Rent, factory building 148,000 38,800 33,700 57,400 3,300 44,300 27,200 18,100 4,300 21,200 110,500 The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows: End of Month Raw materials Work in process Finished goods Beginning of Month $ 31,000 26,400 18,000 ? Raw materials used in production cost $155,520, total overhead costs for the year were $188,720, the goods available for sale totalled $384,000, and the cost of goods sold totalled $335,500. Required: 1-a. Prepare a schedule of cost of goods manufactured of the company's income statement for the year. $ 155,520 33,700 CARLTON MANUFACTURING Schedule of Cost of Goods Manufactured Direct materials: Raw materials inventory, beginning $ 31,000 Add: Purchases of raw materials 148,000 Raw materials available for use 179,000 Deduct: Raw materials inventory, ending 23,480 Raw materials used in production Direct labour Manufacturing overhead: Depreciation, factory equipment 57,400 Indirect materials, factory 3,300 Insurance, factory 4,300 Maintenance, factory 38,800 Rent, factory building 110,500 Utilities, factory 27,200 Total overhead costs Total manufacturing costs Add: Work in process inventory, beginning 241,500 430,720 26,400 457,120 Deduct: Work in process inventory, ending Cost of goods manufactured $ 457,120