14. The following is selected financial data from Nick Manufacturing for the most recent year. Ending raw materials inventory 19,000 Ending work in process inventory 42,000 Ending finished goods inventory 54,100 Amount of underallocated (underapplied) manufacturing overhead 3,100 Cost of goods sold for year 81,000 Cost of raw materials purchased during year 45,300 Cost of direct materials requisitioned during year 41,700 Cost of indirect materials requisitioned during year 7,100 Cost of goods completed during year 110,000 Manufacturing overhead allocated 60,000 Manufacturing overhead % of direct labor cost 125% What is the beginning finished goods inventory? a. $135,100 b. $ 75,100 C . $ 25,100 d. $ 6.100