Compute ending work in process inventory for a manufacturer with the following information Raw materials purchased Direct materials used Direct labor used Total factory overhead Work in process inventory, beginning of year Cost of goods manufactured $135,400 89,600 56,000 107,600 27,200 236,800 $ Ending Work in Process Inventory is Computed as: Direct materials used in production Direct labor used in production Factory overhead used in production 89,600 56,000 107,600 Total manufacturing costs Add: Work in process inventory beginning of year Total cost of work in process Less Cost of goods manufactured Work in process inventory, end of year 253,200 27,200 280 400 236,800 43.600 $