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

Raw materials purchased. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $124,800

Raw materials used in production. . . . . . . . . . . . . . . . . . . . . . . . . . . 74,300

Direct labor used. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55,000

Total factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95,700

Work in process inventory, beginning of year. . . . . . . . . . . . . . . . . 26,500

Cost of goods manufactured. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221,800

Ending Work In Process Inventory Is Computed as:

Raw materials purchased . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

Direct labor used in production . . . . . . . . . . . . . . . . . . . . . . . . . ?

Factory overhead used in production . . . . . . . . . . . . . . . . . . . . 0

Total manufacturing costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

Total cost of work in process . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

Work in process inventory, end of year . . . . . . . . . . . . . . . . $ 0