15. Poydras, Inc. sells goods for $520,000 realizing a net income of $96,000 during the year ending December 31,2019. Poydras' beginning Finished Goods Invecntory on January 1,2019 was $54,000, its Cost of Goods Manufactured was $488,000, and its Cost of Goods Sold was $380,000. a) Calculate Poydras' ending Finished Goods Inventory on December 31, 2019. b) Calculate Poydras' total period costs for the year ended December 31, 2019.