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 Ending Work In Process Inventory is Computed as: Work in process inventory, beginning $ 120,000 86,800 60,000 95,700 27,200 225,600 Total manufacturing costs 0 0 Total cost of work in process Work in process inventory, ending $ 0