Here's what I have:

Selling Expenses: 215,000
Purchases of Raw Materials: 260,000
Direct Labor: ?
Administrative expenses: 160,000
Manufacturing overheard applied to work in progress: 340,000
Total actual manufacturing overhead costs: 350,000
Total manufacturing costs: 675,000
Cost of goods available for sale: 720,000
Unadjusted cost of goods sold: 665,000
Net operating income: 35,000

Beginning raw materials: 50,000
Ending raw materials: 40,000
Beginning work in process: ?
Ending work in process: 33,000
Beginning finished goods: 30,000
Ending finished goods: ?

Anyone able to tell me how to calculate the three answers I do not have?