If the cost of the beginning work in process inventory is$54,000, direct materials cost is $344,000, direct labor cost is$210,000, and overhead cost is $313,000, and the ending work inprocess inven If the cost of the beginning work in process inventory is \( \$ 54,000 \), direct materials cost is \( \$ 344,000 \), direct labor cost is \( \$ 210,000 \), and overhead cost is \( \$ 313,000 \), and 2 answers