The data blow is from the period of 1/1/2009 - 2/26/2009.

Direct Materials Purchased $ 160,000
Work-in-process inventory, 1/1/2009 $ 34,000
Direct materials inventory , 1/1/2009 $ 16,000
Finished goods inventory, 1/1/2009 $ 30,000
Manufacturing overhead costs 40% of conversion costs
Revenues $ 500,000
Direct manufacturing labor $ 180,000
Prime costs $ 294,000
Gross margin percentage based on revenues 20%
Cost of goods available for sale $ 450,000

Given data above calculate the following:
1.Finished Goods Inventory, 2/26/2009
2. Work-in-process inventory, 2/26/2009
3. Direct materials inventory, 2/26/2009

Please always start your own thread for your question instead of tagging onto someone else's. I've moved yours into its own thread.

Also please see the guidelines on posting homework:
https://www.askmehelpdesk.com/arts-literature/announcement-font-color-ff0000-u-b-read-first-expectations-homework-help-board-b-u-font.html
What attempts have you made to do the problem?
(And while you're at it, you might look up what "overhead is 40% of conversion costs" is supposed to mean. Conversion costs are direct labor and overhead. How can overhead be 40% of something that includes itself? That makes no sense.)