Compute ending work in process inventory for a manufacturer using the following information.
Rav 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
$ 133,200
82,600
61,000
103,400
26,800
234,000