- Sterling's records show the work in process inventory had a beginning balance of $14,000 and an ending balance of $80,000 How much direct materials were used if the records also show. (Hint: You might not need all the numbers given) Direct labor incurred $45,000 MOH applied $50,000 Actual MOH incurred $60,000 Cost of Goods Manufactured $69,000 . $40,000 $44,000 $54.000 O $30,000