Material used 300000
Direct labour 800000
Overhead cost 640000
Wip(anding) 140000

Required:
Determine the cost of direct material included in the work in precess ending assuming that the direct labor cost included in the ivventory of work in process is 50,000

W I P Inventory value $140,000
Less:
Direct Labor $50,000
Overheads 80%.40,000
Total conversion costs 90,000
Balance raw materials 50,000

(Overhead rate 640,000/800,000 = 80%)