QS 01-7 Inventory reporting for manufacturers LO C4 Compute ending work in process inventory for a manufacturer with the following information. Raw materials purchased $128,800 Direct materials used 79,800 Direct labor used 57,000 Total factory overhead 107,600 Work in process inventory, beginning of year Cost of goods manufactured 29,600 236,800 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