For the schedule of cost of good manufactured and cost of good sold are both of them need to us to justify the work in process? How about the beginning work in process is unstate the amount, can we ignore it by proceed the calculation?

A statement merely shows what is already in the accounts. So what is on that statement that concerns the work in process was just
Taken from the work in process account. If anything, I'd almost say the account is what justifies what is on the statement, since that's where the info came from, not the other way around.

The company should have other records besides just that account though, like job cost cards, etc. And that is what would show the details of what is going in and out of that account. You start with some type of paperwork and records. You take those and put together what needs to get journalized into accounts. At the end of a period all those account balances get put together into statements. Since that is the order it happens in, the earlier things justify what is on the latter things.

I'm not sure what that second question is actually asking. I don't know exactly what you're working on and why the beginning amount is not given - is it a missing number you have to find or there just was no beginning balance, because that makes a difference. So I don't know whether you can ignore it or not.