Raw materials purchased Direct materials used Direct labor used Factory overhead Work in process inventory, beginning Cost of goods manufactured Ending Work in Process Inventory is Computed as: Work in process inventory, beginning Total manufacturing costs Total cost of work in process Work in process inventory, ending $ 137,600 84,000. 54,000 99,900 26,400 236,800 4

Raw materials purchased Direct materials used Direct labor used Factory overhead Work in process inventory, beginning cost of goods manufactured $137,600 84,00 54,000 99,900 26,400 236,800 \begin{tabular}{|l|l|} \hline Ending Work in Process Inventory is Computed as: \\ \hline \\ Work in process inventory, beginning \\ \hline \\ \hline \end{tabular}