Ats: ZUZUS inciples of Accounting (ACC-212-) mnt 2 Saved The following information was taken from the accounting records of Fessler Tool Corporation. $ Work in process inventory, beginning of the year Cost of direct materials used Direct labor cost applied to production Cost of finished goods manufactured 35,000 245,000 120,000 665,000 53 Overhead assigned to production was $300,000. Compute the amount of the work in process inventory on hand at year-end. Ending work in process inventory