QUESTION 28 The following problem should be used to answer questions 28 through 36. Note: It is imperative that you set-up the "Schedule of Cost of Goods Sold" first, then complete it before answering the questions that follow. Use the following information for a manufacturer to compute cost of good manufactured, cost of goods sold and the average cost of goods manufactured during the current period. Balances Direct Material Work in Process-Inventory Finished Goods - Inventory Beginning Ending $ ? $ 26,000 ? 35,000 25,000 26,000 Other Information Direct materials purchased during the year Direct materials available for use after purchases Total manufacturing cost to account for Direct labor cost incurred during the year Factory utility expense Non-factory office supplies expense Indirect factory materials Indirect labor Depreciation on office equipment $ 80,000 110,000 192,000 40,000 3,000 1,500 6,000 1,000 2,000 Note: Items manufactured during the current year 2,000. Question: Determine the beginning Work in Process Inventory