A manufacturer incurred $40,000 of direct material, $25,000 of direct labor, and $10,000 of manufacturing overhead during 2018. Beginning work in process inventory was $5,000. If cost of goods manufactured was $36,000, what is the ending work in process inventory? O $44,000 $36,000 O $116,000 $40,000 Product costs flows from the Materials inventory account to the Work in Process Inventory account to the finished goods account and finally to the account. O Cost of goods sold Cost of goods manufactured Total manufacturing costs Raw materials used in production