15. Poydras, Inc. sells goods for $250,000 realizing a net income of $36,000 during the year ending December 31, 2019. Poydras' beginning Finished Goods Inventory on January 1, 2019 was $140,000, its Cost of Goods Manufactured was $88,000, and its Cost of Goods Sold was $180,000. a) Calculate Poydras' ending Finished Goods Inventory on December 31, 2019. b) Calculate Poydras' total period costs for the year ended December 31, 2019