17 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 written off to cost of goods sold? (2 points) Account Ending balance (before proration) Work in process Finished goods Cost of goods sold 50,700 245,050 245.250 2014 direct manufacturing labor cost in ending balance 20,520 59.280 148.200 (2 points) Account Ending balance (before proration) Work in process Finished goods Cost of goods sold 50.700 245,050 245,250 2014 direct manufacturing labor cost in ending balance 20.520 59,280 148.200 245,830 304.330 245,237 245.050