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

$\backslash$table$[[$Raw materials purchased,$135,400],[$Direct materials used,$82,600],[$Direct labor used,$52,000],[$Factory overhead,$109,700],[$Work in process inventory, beginning,$30,000],[$Cost of goods manufactured,$236,800]]$

$\backslash$table$[[$Ending Work in Process Inventory is Computed as:$,],[$Work in process inventory, beginning,$],[$Direct materials used,$],[$Direct labor used,$],[$Factory overhead,$],[,0],[$Total manufacturing costs,$],[$Total cost of work in process,$],[$Less: Cost of goods manufactured,$