Beginning work in process inventory $ -
Direct Materials:
Materials - Beginning $5,000.00
Add: Purchases for month of January
Materials Available for use $ 60.00
Deduct: Ending materials $3,000.00
Materials used in production $2,000.00
Direct Labor $6,240.00
Factory Overhead $2,800.00
Total Manufacturing OH $9,040.00
Deduct: Ending work in process inv.
Cost of Goods Manufactured
Can someone explain to me how to get Beginning work in process inventory and ending work in process Inv?