39. ABC Company reported 5,000 units of Product X valued at $520,000 in its ending finished goods inventory account. Accounting records indicated that ABC used 50,000 pounds of raw materials valued at $20,000 in making its finished goods inventory, 2000 hours of direct labor, and 10,000 hours of machine time. Earlier in the year, ABC established a predetermined overhead rate equal to $5 per machine hour. What is the total dollar amount of labor cost that comprises the $520,000 of ABC 's ending finished goods inventory? $530,000$540,000$440,000$550,000$450,000