What is the formula to find out the beginning work in process inventory?
Please provide me with the steps and formula...

Selling and Admin Salaries: $68,000
Insurance, Facotry: $8,000
Utilities, Factory: $12,500
Purchases of Raw M. $79,000
Indirect Labor: $11,000
Direct Labor: $457,900
Advertising Exp: $34,000
Supplies, Factory: $7,100
Sales Commissions: $37,000
Rent, Factory Building: $55,000
Maintenance, Factory: $18,500

Beginning of the Year End of the Year
Raw Material: $43,000 $9000
Work in Process: ? $36,000
Finished Goods: $51,000 ?

The total manufacturing cost for the years was $683,000, the goods available for sale were $762,000 and the cost of goods sold totaled 662,000

You need to post your attempt for guidance so that we can guide you, However, as a guideline, prepare a cost of goods sold statement in a proper format, fill in the available figures and you will get the missing figures. I am sure you know how to prepare a cost of goods sold statement which shows the total manufacturing costs, cost of goods manufactured and cost of goods sold.