If there are 9 directors that need to be elected but their seats are staggered evenly over 3 years, how many shares do you need to own in order to guarantee a seat on the board under cumulative voting

Jack manufacturing company had beginning work in process inventory of $8,000. during the period, jack transferred $34,000 of raw materials to work in process. labor costs amounted to $41,000 and overhead amounted to $36,000. if the ending balance in work in process inventory was $12,000, what was the amount transferred to finished goods inventory?