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

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 78, 400 64 000 99,200 28,400 284, 000 28.400 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning Direct materials used 78.400 78.400 Total manufacturing costs Total cost of work in process 106.800 $ 106 800 Work in process inventory, ending