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 $ 126,600 71,400 57,000 103,400 29,200 231,200 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning Total manufacturing costs Total cost of work in process 0 0 Work in process inventory, ending $ 0