solve this so I understand how to work the problem

Compute ending work in process inventory for a manufacturer using the following information 3 $ 137.600 Raw materials purchased Direct materials used Direct labor used Factory overhead Work in process inventory, beginning Cost of goods manufactured 64.ee 99.200 28.400 234.000 7 Ending Work in Process Inventory is Computed as: Work in process inventory, beginning 28.400 0 Total manufacturing costs Total cost of work in process 28,400 $ 28.400 Work in process inventory, ending