Need help finding the ending WIP to find the COGM please.

Before the disaster recovery specialists clean the buildings, LouiseLouise CalvertCalvert, the company controller, is anxious to salvage whatever records she can to support an insurance claim for the destroyed inventory. She is standing in what is left of the Accounting Department wtih TreyTrey ParkerParker, the cost accountant.

"I didn't know mud could smell so bad," TreyTrey says. "What should I be looking for?"

"Don't worry about beginning inventory numbers," responds LouiseLouise. "We'll get them from last year's annual report. We need first-quarter cost data."

"I was working on the first-quarter results just before the storm hit," TreyTrey says. "Look, my report's still in my desk drawer. But all I can make out is that for the first quarter, material purchases were $553,000 and that direct labor, manufacturing overhead (other than indirect materials), and total manufacturing costs to account for were $545,000; $213,000; and $1,504,000, respectively. Wait, and cost of goods available for sale was $1,415,000."

"Great," says LouiseLouise. "I remember that sales for the period were approximately $1.7 million. Given our gross profit of 25%, that's all you should need."