4 pts Calculate using the following information about the Bell Tower Company: Direct Material - used $120,000 Sunk Costs 40,000 Factory Overhead 85,000 Conversion Costs 310,000 Cost of Goods Sold 395,000 Finished Goods beginning 83,000 Cost of Goods Manufactured 372,000 Work In Process beginning 64.000 The amount of ending finished goods is: @ $60,000 $106.000 O $29.000 $21.000