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

Selling expenses$215,000Purchases of raw materials$265,000Direct labor?Administrative expenses$158,000Manufacturing overhead applied to work in process$370,000Actual manufacturing overhead cost$356,000

Inventory balances at the beginning and end of the year were as follows:

Beginning of YearEnd of YearRaw materials$52,000$37,000Work in process?$25,000Finished goods$31,000?

The total manufacturing costs for the year were $685,000; the cost of goods available for sale totaled $735,000; the unadjusted cost of goods sold totaled $666,000; and the net operating income was $31,000. The company's underapplied or overapplied overhead is closed to Cost of Goods Sold.

How to Find beginning Work in process?