The following balances $($in thousands of dollars$)$ are from the accounts of Birwood Furniture Jan $1$st Dec $31$

Direct materials $$802$ $$874$

Work in grogress $$1244$ $$1420$

Finished goods $$22$ $ $345$

Direct materials use during the year amount of $$1,996,000$ and the cost of goods sood for the year was $$2,178,000$