QS 1-6 (Algo) Computing ending work in process Inventory LO P1 Compute ending work in process inventory for a manufacturer using the following informati Raw materials purchased $ 128, 800 Direct materials used 85,400 Direct labor used 56, 060 Factory overhead 108, 300 Work in process inventory, beginning 28, 000 Cost of goods manufactured 228, 400 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning 28.400 Total manufacturing costs Total cost of work in process 28,400 Work in process inventory, ending 28,400