What is given
Cost of goods sold for the month ended July 31 was $345,000
Beginning inventories, July 1
Direct materials $20,000
Work in process $40,000
Finished goods $102,000
Purchases of direct materials during July $110,000
Ending invertories, July 31
Direct mateirals $26,000
Work in process 36,000
Finished goods $105,000

What is the
Direct labor
Factory overhead
Total manufacturing cost
Factory overhead was 50% of the direct labor cost

Make yourself up some t accounts for your 3 inventories and plug in those beginning and ending balances.

Then take the other info and plug it in where it belongs. (Like materials purchases is a debit to the materials.) This way you can discover where you can solve for a missing number. Remember these are all debit accounts, so we debit into them, and credit out of them.

Once you have one of your missing numbers, that can be plugged in somewhere else, allowing you to solve for yet another number, and so on.

Give that a crack and see where you get. If you have questions, please ask some specific ones since it's difficult to just tell you the whole problem without just doing it for you.