I am looking at ACC 202 1-4 problem set and I can not figure out how to get the cost to Work in progress. What do I need to add or subtract to get the answer?

Information down below.

a. purchased $138,800 of materials.

b. Used $94,780 of direct materials in production.

c. Incurred $181,280 of direct labor wages.

d. Incurred $213,200 of factory overhead

e. Transferred $428,060 of work in process to finished goods.

f. Sold goods for $654,00.

g. Sold goods with a cost of $360,750.

h. Incurred $85,320 of selling expense.

i. Incurred $70,650 of administrative expense.

Revenues is $654,000.00

Cost of goods sold is $360,750.00

Gross profits is $293,250.00

Selling expense is $85,320.00

Administrative expenses is $70,650.00

Total operating expenses is $155,970.00

$137,280.00

Material is $44,020.00

Finished goods is $67,310.00

I am trying to find the answer to Work in Progress.