Compute ending work in process inventory for a manufacturer using the following information: Raw materials purchased $124,000 Direct materials used 74,000 Direct labor used 55,000 Factory overhead 95,000 Work in process inventory, beginning 26,00 Cost of goods manufactured 220,000 Ending work in process inventory is Computed as: Work in process inventory, beggining $_____ Cost of goods manufactures ________ 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 _____________