Item44 Item 44 Item 44 If the cost of the beginning work in process inventory is $64,000, direct materials cost is $354,000, direct labor cost is $220,000, and overhead cost is $323,000, and the ending work in process inventory is $59,000, calculate the cost of goods manufactured: Multiple Choice $1,020,000. $579,000. $897,000. $902,000. $961,000.