Assume the following information from a schedule of cost of goods manufactured: Cost of goods manufactured Beginning work in process inventory Direct materials used in production Manufacturing overhead applied to work in process Total manufacturing costs added to production $158,000 $ 25,400 $ 50,000 $ 90,000 $200,000 What is the ending work in process inventory? Multiple Choice $67,400 $157,400 $117,400 $97,400