XYZ Company recorded the following information related to their inventory accounts for January:

January 1, 2003 January 31, 2003

Direct materials 10,000 17,000
Work in process 11,000 ?
Finished goods 16,000 9,000

Additional information is as follows:

Direct materials purchased... $19,000
Direct labor... 15,000
Applied overhead... 16,000
Operating income... 30,000
S&A expenses... 20,000
Sales revenue... 90,000

Calculate the work in process inventory balance on January 31.
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This is what I've gotten so far:
Beginning wip 11,000
direct materials used 12,000
direct labor 15,000
applied overhead 16,000
- ending wip ?
= cost of goods manufactured

I don't understand how I can calculated ending WIP without the cost of good manufactured, since COGM can't be calculated without ending WIP!