Not sure how to get ending work in process inventory

Problem 2-24 Schedule of Cost of Goods Manufactured; Income Statement; Cost Behaviour (LO1, LO2, LO3, LO4, LO5] Carlton Manufacturing Company provided the following details about operations in February: Purchases of raw materials Maintenance, factory Direct labour Depreciation, factory equipment Indirect materials, factory Selling and administrative salaries Utilities, factory Sales commissions Insurance, factory equipment Depreciation, sales equipment Advertising expenses Rent, factory building $172,000 41,200 35,300 60,600 3,700 46,700 28,800 18,900 4,700 22,800 114,500 ? The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows: Raw materials Work in process Finished goods Beginning of Month $ 39,000 29,600 22,000 End of Month ? ? ? Raw materials used in production cost $185,120, total overhead costs for the year were $213,680, the goods available for sale totalled $416,000, and the cost of goods sold totalled $359,500. Required: 1-a. Prepare a schedule of cost of goods manufactured of the company's income statement for the year. Required: 1-a. Prepare a schedule of cost of goods manufactured of the company's income statement for the year. $ $ 185,120 35,300 CARLTON MANUFACTURING Schedule of Cost of Goods Manufactured Direct materials: Raw materials inventory, beginning 39,000 Add: Purchases of raw materials 172,000 Raw materials available for use 211,000 Deduct: Raw materials inventory, ending 25,880 Raw materials used in production Direct labour Manufacturing overhead: Maintenance, factory 41,200 Depreciation, factory equipment 60,600 Indirect materials, factory 3,700 Utilities, factory 28,800 Insurance, factory 4,700 Rent, factory building (74,680) Total overhead costs Total manufacturing costs Add: Work in process inventory, beginning 64,320 284,740 29,600 314,340 Deduct: Work in process inventory, ending Cost of goods manufactured $ 314,340