QS $14-6($Algo$)$ Computing ending work in process inventory LO P$1$

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

$\backslash$table$[[$Raw materials purchased,$137,600],[$Direct materials used,$74,200],[$Direct labor used,$64,000],[$Factory overhead,$105,500],[$Work in process inventory, beginning,$30,000],[$Cost of goods manufactured,$222,800]]$

$\backslash$table$[[$Ending Work in Process Inventory is Computed as:$],[$Work in process inventory, beginning$],[],[],[$Total manufacturing costs$],[$Total cost of work in process$]]$