please help. everything filled in is correct except COGM "beginning work in process inventory" not sure what that blank is. added a picture to show options

Superior Company provided the following data 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 added to production for the year were $675,000; the cost of goods avallable for sale totaled the unadjusted cost of goods sold totaled $665,000; 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: Prepare the income statement and schedule of cost of goods sold first followed by the schedule of cost of goods manufactured.) Prepare an income statement for the year. \begin{tabular}{l} Superior Company \\ Schedule of Cost of Goods Sold \\ \hline Beginning finished goods inventory \\ Add: Cost of goods manufactured \\ \hline Cost of goods available for sale \\ \hline Unadjusted cost of goods sold \\ \hline Add: Overapplied overhead \\ \hline Adjusted cost of goods sold \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|l|}{ Superior Company } \\ \hline Beginning work in process inventory & & \\ \hline Direct materials: & & \\ \hline Beginning raw materials inventory & & \\ \hline Add: Purchases of raw materials & & \\ \hline Total raw materials available & & \\ \hline Less: Ending raw materials inventory & & \\ \hline Direct materials used in production & & \\ \hline Direct labor & & \\ \hline Manufacturing overhead applied to work in process & \\ \hline Total manufacturing costs added to production & \\ \hline Total manufacturing costs to account for & \\ \hline Less: Ending work in process inventory & \\ \hline Cost of goods manufactured & \\ \hline \end{tabular} Prepare a schedule of cost of goods manufactured