4 . Use the following data to estimate cost of ending work in process inventory $ Cost of goods sold 75 000 Direct materials 1000 Direct labour 24.000 Manufacturing overhead 45000 Beginning finished goods inventory 15.000 Beginning work in process inventory 8000 Cost of goods manufactured 82000 A $6000 B . 87 000 on C. $15 000 D. $22 000 Q E . none of the above