TB MC Qu. 18-163 (Algo) If the cost of the beginning work in... If the cost of the beginning work in process inventory is $60,800, costs of goods manufactured is $930,000, direct materials cost is $338,000, direct labor cost is $218,000, and overhead cost is $323,000, calculate the ending work in process inventory. Multiple Choice $51,000. $374,000. $9.800. O $111,800. $328,200