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

$$131,000$

$81,200$

$64,000$

$107,600$

$29,200$

$236,800$

$\backslash$table$[[$Ending Work in Process Inventory is Computed as:$,],[$Work in process inventory, beginning,$29,200],[$Cost of goods manufactured,$266,000],[$Direct materials used,$81,200],[$Direct labor used,$64,000],[$Factory overhead,$107,600],[$Total manufacturing costs,$518,800],[$Total cost of work in process,$548,000],[$Less: Cost of goods manufactured,$$5$