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 $ 120,000 74,200 53,000 104,100 28,400 234,000 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning Factory overhead Direct labor used Direct materials used 28,400 104,100 53,000 74,200 Total manufacturing costs 231,300 Total cost of work in process 259,700 28,400 Work in process inventory, ending 231,300