Compute the Ending Work in Process Inventory for a Manufacturer

Essay

Compute the ending work in process inventory for a manufacturer with the following information.
$$\begin{array} { l | l } \text { Raw materials purchased } & 131,700 \\\hline \text { Raw materials used in production } & 65,400 \\\hline \text { Direct labor used } & 44,000 \\\hline \text { Total factory overhead used } & 101,600 \\\hline \text { Work in process inventory, beginning of year } & 32,500 \\\hline \text { Cost of goods manufactured } & 212,900\end{array}$$