Compute ending work in process inventory for a manufacturer with the following information. Raw materials purchased $128,800 Direct materials used 75,600 Direct labor used. 59,000 Total factory overhead 98,500 Work in process inventory, beginning of year 28,400 Cost of goods manufactured 231,200 Ending Work in Process Inventory is Computed as: Raw materials purchased Raw materials purchased Direct materials used in production Direct labor used in production Total manufacturing costs 28,400 128,800 72,800 59,000 289,000 Total cost of work in process 289,000 Work in process inventory, end of year 289,000