Direct materials and direct labor of a company total $8800000. If manufacturing overhead is $4400000, what is direct labor cost? $8800000 Can not be determined from the information provided $4400000 $0. If the amount of "Cost of goods manufactured" during a period exceeds the amount of "Total manufacturing costs" for the period, then ending work in process inventory is greater than or equal to the amount of the beginning work in process inventory. ending work in process is less than the amount of the beginning work in process inventory ending work in process is greater than the amount of the beginning work in process inventory ending work in process is equal to the cost of goods manufactured Cost of goods manufactured is calculated as follows: Direct materials used +direct labor manufacturing overhead - ending WIP - beginning WIP. Beginning WIP direct materials used + direct labor + manufacturing overhead ending WIP. Direct materials used + direct labor manufacturing overhead - beginning WIP ending WIP. Beginning WIP + direct materials used + direct labor + manufacturing overhead - ending WIP