C 4 Book Hint erences QS 14-6 (Algo) Computing ending work in process inventory LO P1 Compute ending work in process inventory for a manufacturer using the following information. Raw materials purchased Direct materials used Direct labor used Factory overhead Work in process inventory, beginning Cost of goods manufactured $ 133,200 70,000 60,000 104,100 26,800 239,600 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning Direct labor used Direct materials used Factory overhead Total manufacturing costs Total cost of work in process Less: Cost of goods manufactured Work in process inventory, ending 89 $ 0 0 0