•Purchased $427,000 of materials.
•Used $367,500 of direct materials in production.
•Incurred $315,000 of direct labor wages.
•Applied factory overhead at a rate of 80% of direct labor cost.
•Transferred $892,500 of work in process to finished goods.
•Sold goods with a cost of $848,750.
•Sold goods for $1,500,000.
•Incurred $367,500 of selling expenses.
•Incurred $131,950 of administrative expenses.

Can't figure out work in progress inventory