- 1) A candy maker gives us their data for the year: WIP inventory, beginning Units started Units completed and transferred out WIP inventory, ending Direct materials Direct labor Manufacturing overhead 0 units 14,000 units 9,000 units 5,000 units $38,500 13,975 8,600 Units in ending WIP inventory were 100% complete for materials and 35% complete for cony On December 31, what is the total cost of the units in ending WIP? A) $61,075 B) $17,425 C) $43,650 D) Can not be determined 2) A candy maker gives us their data for the year