1. A manufacturer incurred $20,000 of direct material, $10,000 of direct labor, and $15,000 of manufacturing overhead during 2020. Beginning work in process inventory was $8,000. If the cost of goods manufactured was $47,000, what was the amount of the ending work in process inventory? 2. The sum of direct materials, direct labor, and manufacturing overhead PLUS beginning work in process inventory MINUS ending work in process inventory computes: Total Manufacturing Cost (Direct Materials + Direct Labor + Overhead applied) + Beginning Work In Process Inventory - Ending Work in Process Inventory