Hi, please help explain how to get the beginning work in process inventory please! Thank you

Superior Company provided the following data for the year ended December 31 (all raw materials are used in production as direct. materials): Beginning and ending inventory balances were as follows: The total manufacturing costs added to production for the year were $675,000; the cost of goods available for sale totaled $745,000 : the unadjusted cost of goods sold totaled \$667,000; and the net operating income was $39,000. The company's underapplied or overapplied overhead is closed to Cost of Goods Sold. Required: Prepare schedules of cost of goods manufactured and cost of goods sold and an income statement. (Hint; Prepore the income statement and schedule of cost of goods sold first followed by the schedule of cost of goods manufactured.) Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Prepare a schedule of cost of goods manufactured