Compute ending work in process inventory for a manufacturer with the following information. Raw materials purchased Direct materials used Direct labor used Total factory overhead Work in process inventory, beginning of year Cost of goods manufactured $139,800 81,200 60, eee 101,300 29,600 225,600 Ending Work in Process Inventory is Computed as: Total manufacturing costs 0 Total cost of work in process 0 Work in process inventory, end of year 0