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Compute the Ending Work in Process Inventory for a Manufacturer

question 17

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


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