2) The Smart Company is a manufacturing company that makes table lamps. The company uses job order costing. Job #B10 was finished during 2021. The job cost sheet for Job #B10 listed the following cost items: Direct materials....... Direct labour....... $150,000 $260,000 Manufacturing overhead applied..............50% of Direct Labour Cost Units produced........ Units sold.... 12,000 units 10,000 units Calculate the cost of the ending finished goods on hand from this job B10 after the sold units. Explain where the ending finished goods balance is seen in the financial statement (income statement or balance sheet)