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 Direct materials used Direct labor used Factory overhead Total manufacturing costs Total cost of work in process Less: Cost of goods manufactured Work in process inventory, ending $ 135,400 82,600 52,000 109,700 30,000 236,800 $ 0 0 0

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