QS 18-7 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, beginning of year Cost of goods manufactured $135,400 85,400 58,000 101, 300 27,200 231,200 Ending Work in Process Inventory is Computed as: Total manufacturing costs Total cost of work in process Work in process inventory, end of year