What is the formula for cost of goods manufactured?

Direct Materials
+Direct Labor
Total Manufacturer overhead
=Total Manufacturing Costs
+Work in Process Beginning Balance
-Work in Process Ending Balance
=Cost of Goods Manufactured
+Finished Goods Beginning Inventory
-Finished Goods Ending Inventory
=Cost of Goods Sold:)

Direct materials xx
Direct labor xx
Factory overhead xx
Total manufacturing cost xx
Add:work in process inventory,beg. xx
Total work place in process xx
Less:work in process inventory,end xx
Cost of good manufactured xx
Add:finished goods inventory,beg xx
Total goods available for sale xx
Less:finished goods inventory,end xx
Total cost of good sold xx

direct material+direct labour=prime cost
prime cost + FOH = Manufacturing COST FOR THE PERIOD + WIP OPEN - WIP END

Cost of goods manufactured = direct material used + direct labor costs + indirect production costs.

How can you compute for total manufacturing cost if the work in process beginning is missing?

Can you please help me?
I have no beginning WIP inventory and no Finished good inventory, no cost of good manufactured, and no sales figure. How do I calculate them with

PROBLEM 3–22 Schedules of Cost of Goods Manufactured and Cost of Goods Sold; Income Statement [LO6]

Valenko Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials):

Selling expenses $215,000
Purchases of raw materials $260,000
Direct labor ?
Administrative expenses $160,000
Manufacturing overhead applied to work in process $340,000
Total actual manufacturing overhead costs $350,000

Inventory balances at the beginning and end of the year were as follows:
Beginning of Year:
Raw Materials $50,000
Work in process ?
Finished goods $30,000

End of Year:
Raw Materials $40,000
Work in process $33,000
Finished goods ?

The total manufacturing costs for the year were $675,000; the cost of goods available for sale totaled $720,000; the unadjusted cost of goods sold totaled $665,000; and the net operating income was $35,000. The company's overapplied or underapplied overhead is closed entirely to cost of goods sold.

Required:
Prepare schedules of cost of goods manufactured and cost of goods sold and an income statement. (Hint: Prepare the income statement and schedule of cost of goods sold first followed by the schedule of cost of goods manufactured.)

Thank you.