This is a managerial accounting question. I'm preparing a COGM Schedule and I wanted to make sure that my answers are correct.

purchased $5,000 worth of materials and you consumed 40%=$2,000

materials used in production=$2,000

I have to list materials available for use and deduct ending materials ( I figured this at $3,000) the problem is that I was never given beginning-materials or work in progress inventory.