Gulick Company developed the following data for the current year: Beginning work in process inventorywas$160,000; Direct materials usedwas96,000; Actual overhead was 192,000; Overhead applied was 144,000; Cost of goods manufactured was 176,000; Total manufacturing costs were 480,000. Gulick Company's ending work in process inventory is $464,000. How do you find this answer ($464,000)?