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

$122,200$

$78,400$

$53,000$

$108,300$

$29,200$

$245,200$

Ending Work in Process Inventory is Computed as:

Work in process inventory, beginning

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