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 $ 137,600 81,200 62,000 95,700 26,400 236,800 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning 0 Total manufacturing costs Total cost of work in process 0 Work in process inventory, ending 0