Compute ending work in process inventory for a manufacturer with the following information Raw materials purchased Raw materials used in production Direct labor used Total factory overhead Work in process inventory, beginning of year Cost of goods manufactured $ 133,200 84,000 53,000 103,400 27,600 239,600 Ending Work in Process Inventory is Computed as: Total manufacturing costs Total cost of work in process 0 Work in process inventory, end of year 0