I have been working on this homework for seven long days. I have been working out of my accounting book 202. I have figure out all the answers you see here and according to my accounting book these answers are correct. The three questions with the ? Is the ones I cannot figure out. If someone show me how to figure "less Material inventor" I feel I can figure out the rest.

Work in process inventory, December 1, 2010 246000

Direct Materials:
Materials inventory, December 1, 2010 102000
Purchases 230000
Cost of materials available for use 332000
Less materials inventory, December 31, 2010 ?
Cost of direct materials used in production ?

Direct labor ?
Factory overhead 114000

Total Manufacturing costs incurred during December 660000

Total Manufacturing costs 906000

Less work in process inventory, December 31, 2010 252000

Cost of goods manufactured 654000

There's insufficient information here to solve for those missing numbers.