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 $ 139,800 81,200 58,000 101,300 28,000 228,400 Total manufacturing costs Total cost of work in process Work in process inventory, ending $ 0 0