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

Raw materials purchased	$ 135,400
Direct materials used	81,200
Direct labor used	56,000
Factory overhead	96,400
Work in process inventory, beginning	27,600
Cost of goods manufactured	236,800

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 $ 135,400 81,200 56,000 96,400 27,600 236,800 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning Total manufacturing costs Total cost of work in process Work in process inventory, ending