I just need to figure out how the get the answer for ENDING WORK IN PROCESS INVENTORY.

8. Assume the ending raw materials inventory is $2,200 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured. Schedule of Cost of Goods Manufactured Required Information x Direct materials: Raw materials inventory, beginning Add: Purchases of raw materials Total raw materials available Less: Raw materials inventory, ending Raw materials used in production Direct labor Manufacturing overhead applied to work in process inventory Total manufacturing costs Add: Beginning work in process inventory Less: Ending work in process inventory Cost of goods manufactured 27,500 27,500 2,200 Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information is available for the company as a whole and for Jobs P and 25,300 49,300 14,790 89,390 89,390 89,390 Q (all data and questions relate to the month of March): Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred 12,800 1.10 3,200 15,600 Direct materials Direct labor cost Actual direct labor-hours worked Job P 16,100 39,100 2,300 Job Q $ 9,200 $ 10,200 600