Financial statements of a manufacturing firm

The following events took place for Sorensen Manufacturing Company during January, the first month of its operations as a producer of digital video monitors:

Purchased $283,000 of materials.
Used $203,760 of direct materials in production.
Incurred $509,400 of direct labor wages.
Incurred $203,800 of factory overhead.
Transferred $860,300 of work in process to finished goods.
Sold goods for $1,358,400.
Sold goods with a cost of $764,100.
Incurred $243,400 of selling expense.
Incurred $141,500 of administrative expense.
Determine the Work in Process and Finished Goods for the Month Ended January 31