What is the Beginning Work In Process?????????

Superior Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials): Inventory balances at the beginning and end of the year were as follows: The total manufacturing costs for the year were $685,000; the cost of goods available for sale totaled $740,000; the unadjusted cost of goods sold totaled $668,000; and the net operating income was $39,000. The company's overapplied or underapplied overhead is closed entirely to Cost of Goods Sold