Compute ending work in process inventory for a manufacturer with the following information.

Raw materials purchased. . . . . . . . . . . . . . . . . . . . . . . . $124,800

Raw materials used in production. . . . . . . . . . . . . . . . . . . 74,300

Direct labor used. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55,000

Total factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . 95,700

Work in process inventory, beginning of year. . . . . . . . . 26,500

Cost of goods manufactured. . . . . . . . . . . . . . . . . . . . . . 221,800