es Saved 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 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning $ 124,400 82,600 61,000 107,600 26,400 248,000 Total manufacturing costs 85,400 Total cost of work in process 85,400 Less: Cost of goods manufactured (248,000) Work in process inventory, ending $ (162,600)