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 $137,600 77,000 58,000 103, 400 30,000 248,000 es Ending Work in Process Inventory Is Computed as: Direct materials used in production Direct labor used in production Total manufacturing costs 0 0 Total cost of work in process Less: Cost of goods manufactured Work in process inventory, end of year $ 0