Questions: Compute ending work in process inventory for a manufacturer using the following information. Direct materials used Direct labor used Factory overhead 139,800 Work in process inventory, beginning 70,000 56,000 97,100 28,400 222,800 Cost of goods manufactured Work in process inventory, beginning is Computed as: Direct materials used 28,400 Factory overhead 70,000 56,000 97,100 Total manufacturing costs 223,100 Less: Cost of goods manufactured 251,500 Work in process inventory, ending (222,800 28,700

To compute the ending work in process inventory for a manufacturer, we need to follow these steps:

1. Calculate the total manufacturing costs.
2. Subtract the cost of goods manufactured from the total manufacturing costs.
3. The result will be the ending work in process inventory.

Given data:

• Direct materials used: $28,400
• Direct labor used: $97,100
• Factory overhead: $139,800
• Work in process inventory, beginning: $56,000
• Cost of goods manufactured: $251,500

First, let's calculate the total manufacturing costs: \[ \text{Total manufacturing costs} = \text{Direct materials used} + \text{Direct labor used} + \text{Factory overhead} + \text{Work in process inventory, beginning} \]

\[ \text{Total manufacturing costs} = 28,400 + 97,100 + 139,800 + 56,000 \]

\[ \text{Total manufacturing costs} = 321,300 \]

Next, subtract the cost of goods manufactured from the total manufacturing costs to find the ending work in process inventory: \[ \text{Ending work in process inventory} = \text{Total manufacturing costs} - \text{Cost of goods manufactured} \]

\[ \text{Ending work in process inventory} = 321,300 - 251,500 \]

\[ \text{Ending work in process inventory} = 69,800 \]

Therefore, the ending work in process inventory is $69,800.