Compute the ending work in process inventory for a manufacturer with the following information.
Definitions:
Sisu
A Finnish concept referring to a unique form of resilience or courage in the face of adversity.
Mental
Relating to processes of the mind or intellectual activities.
Physical Ability
The capacity to perform physical tasks or activities, including strength, flexibility, and endurance.
Courage
The mental or moral strength to venture, persevere, and withstand danger, fear, or difficulty.
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