QS 14-7 Inventory reporting for manufacturers LO C4 Compute ending work in process inventory for a manufacturer with the following information. Raw materials purchased Direct materials used Direct labor used Total factory overhead Work in process inventory, begiming of year Cost of goods manufactured $133, 200 75, 600 58,000 100, 600 26, 400 242, 400 Ending Work in Process Inventory is Computed as: Total manufacturing costs Total cost of work in process Work in process inventory, end of year