If the amount of "Cost of goods manufactured" during a period exceeds the amount of "Total manufacturing costs for the period, the

1. ending work in process inventory is greater than or equal to the amount of the beginning work in process inventory

2. ending work in process is equal to the cost of goods manufactured.

3. ending work in process is less than the amount of the beginning work in process inventory.

4. ending work in process is greater than the amount of the beginning work in process inventory.

3. ending work in process is less than the amount of the beginning work in process inventory.

Explanation:

As we know that

Manufacturing cost = Cost of Goods Manufactured - Direct Labor - Direct Materials Used + Ending balance of Work-in-Process Inventory - the Opening balance of Work-in-Process Inventory

And, the Manufacturing cost involves both cost i. e direct material and direct material used

If the cost of goods manufactured more than the total manufacturing costs, so automatically ending WIP inventory should be less then the beginning WIP inventory