Answer:
<em>Ending WIP = 29,700</em>
Explanation:
Beginning WIP 26,500
Direct Materials used 74,300
Direct Labor used 55,000
Factory Overhead 95,700
Cost added during the period 225,000
Cost of Goods manufactured 221,800
26,500 + 225,000 = Ending WIP + 221,800
26,500 + 225,000 - 221,800= Ending WIP
<em>Ending WIP = 29,700</em>
We need the materials used in production, <u>the purchases is not the value we need, it is irrelevant.</u>