Compute ending work in process inventory for a manufacturer with the following information. Raw materials purchased $122,200
Direct materials used 82,600
Direct labor used 55,000
Total factory overhead 108,300
Work in process inventory, beginning of year 29,200
Cost of goods manufactured 234,000

the  ending work in process is $41,100

Explanation:

The computation of the ending work in process is given below:

= Direct material used + direct labor used + total manufacturing cost + opening work in process - cost of goods manufactured

= $82,600 + $55,000 + $108,300 + $29,200 - $234,000

= $41,100

Hence, the  ending work in process is $41,100

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in 2001, dell computer became the world’s largest personal computer vendor, continuing to

gain market share and post profits in an industry struggling with slumping sales and billions of

dollars in losses. dell sells 90% of its pcs directly to the final customer, largely bypassing the

reseller channel that accounts for most of the world’s pc sales. this direct customer relationship

is the key to dell’s business model, and provides distinct advantages over the indirect sales

model. dell’s direct relationship with the customer allows it to tailor its offerings to customer

needs, offer add-on products and services, and use the internet to offer a variety of customer

services. in addition, dell’s pcs are built to customers’ specifications upon receipt of an order,

giving dell additional advantages over indirect pc vendors who must try to forecast demand and

ship products based on those forecasts. dell’s direct sales and build-to-order model has achieved

superior performance in the pc industry in terms of inventory turnover, reduced overhead, cash

conversion, and return on investment (kraemer, et al., 2000).

explanation: