how can i find add work in process (beginning and ending)

[The following information applies to the questions displayed below. Marco Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 Balances on Maroh 31 Direct materials used (in March) Direct labor used (in Maron) Overhead applied (March) Costs during April Direct materials used Direct labor used Overhead applied $ 29.000 20.000 10.000 $ 35.000 18.000 9.000 135.000 85.000 ? Finished (sold) 220.000 150.000 ? Finished (unsold) $ 100.000 105.000 ? Status on April 30 in process Additional Information a. Raw Materials Inventory has a March 31 balance of $80,000. b. Raw materials purchases in April are $500,000, and total factory payroll cost in April is $363,000. c. Actual overhead costs incurred in April are indirect materials, $50,000; indirect labor, $23,000; factory rent, $32,000; factory utilities, $19,000; and factory equipment depreciation, $51,000. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $635,000 cash in April. Problem 2-2A (Static) Part 4 4. Prepare a schedule of cost of goods manufactured for the month end April 30. MARCO COMPANY Schedule of Cost of Goods Manufactured For Month Ended April 30 Direct materials used $ Direct labor 455.000 340,000 795,000 Total manufacturing costs Add: Work in process inventory, beginning Total cost of work in process Less: Work in process inventory, ending 795,000