entory LO P1 Compute ending work in process inventory for a manufacturer using the following information. Raw materials purchased Direct materials used Direct labor used Factory overhead Work in process inventory, beginning Cost of goods manufactured Ending Work in Process Inventory is Computed as: Work in process inventory, beginning Total manufacturing costs Total cost of work in process Work in process inventory, ending $ 139,800 75,600 62,000 99,900 28,800 231,200