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Compute ending work in process inventory for a manufacturer using the following information. Raw materials purchased $ 131,000 Direct materials used 72,800 Direct labor used 60, 000 Factory overhead 95, 700 Work in process inventory, beginning 27, 600 Cost of goods manufactured 222, 800 es Ending Work in Process Inventory is Computed as: Work in process inventory, beginning Total manufacturing costs Total cost of work in process Work in process inventory, ending