The following events took place for Digital Vibe Manufacturing Company during March, the first month of its operations as a producer of digital video monitors:

a. Purchased $137,200 of materials.b. Used $94,320 ofdirect materialsin production.c. Incurred $180,640 of direct labor wages.d. Incurred $212,320 offactory overhead.e. Transferred $427,800 ofwork in processtofinished goods.f. Sold goods for $655,000.g. Sold goods with acostof $360,250.h. Incurred $86,160 of selling expense.i. Incurred $70,250 of administrative expense.

b. Using the information given, determine the inventory balances at the end of the first month of operations.

Materials42,880

Work in process

Finished goods

I am having a hard time finding out Work in process and Finished goods.