What is the answer, very confused please help!

Calfee Corporation is a manufacturer that uses job-order costing . The company has supplied the following data for the just completed year :" Beginning inventories Raw materials 40 , 000 Work in process 19, 000 Estimated total Manufacturing overhead at the $ 595, 000 beginning of the year Estimated direct labor - Yours at the beginning 35 , 000 direct labor - hours of the year Results of operations Raw materials purchased on account $ 423 , 000 Raw materials ( all) direct ) requisitioned for $ 420, 000 use in production Direct labor cost $ 641 , 000 Actual direct labor - hours 33 , 00 0 direct labor - hours Manufacturing overhead :" Indirect labor cost 143, 000 Other manufacturing overhead costs 531 , 000 incurred Cost of goods $ manufactured 1 , 441 , 000 The ending balance in the Work in Process inventory account is : O $162 , 000 0 $ 181 , 000 @ $200, 000 O $2 20, 000