Compute ending work in process inventory for a manufacturer with the following information.

Raw materials purchased

$

131,000

Direct materials used

85,400

Direct labor used

60,000

Total factory overhead

108,300

Work in process inventory, beginning of year

27,600

Cost of goods manufactured

245,200

Ending Work in Process Inventory is Computed as:
Total manufacturing costs
Total cost of work in process
Work in process inventory, end of year