S 18-6 (Algo) Computing ending work in process Inventory LO P1 Compute ending work in process inventory for a manufacturer using the following information. Raw materials purchased Direct materials used Direct labor used Factory overhead Work in process inventory, beginning Cost of goods manufactured $ 128,800 86,800 59,000 95,700 28,800 231,200 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning Total manufacturing costs Total cost of work in process Work in process inventory, ending