15 The Ride-On-Wave Company (ROW) produces a line of non-motorized boats. ROW uses a normal-costing systemand allocates manufacturing overhead using direct manufacturing labor cost. The following data are for 2014 Budgeted manufacturing overhead cost Budgeted direct manufacturing labor cost Actual manufacturing overhead cost Actual direct manufacturing labor cost 127,500 250,000 117,000 228,000 Inventory balances on December 31, 2014, were as in the table below. What is the ending balance in finished goods if under-overallocated manufacturing overhead is prorated based on the overhead allocated in 2014 in the ending balances (before proration) in each of the three accounts? (2 Points) Account Ending balance (before proration) 2014 direct manufacturing labor cost in ending balance 20.520 59,280 148.200 50.700 245.050 245.250 Work in process Finished goods Cost of goods sold 304,330 245,830 31C Sunny