$9,200 Fairway Company produces electronic guitars. Suppose Fairway's standard cost per guitar is $45 for direct materials and $57 for conversion costs. The following data apply to September activities Direct materials purchased (on account) Conversion costs incurred 14,600 Number of guitars produced 400 guitars Number of guitars sold (on account, at $575 each) 340 guitars The beginning balance of Finished Goods Inventory was $2,150. Use a T-account to find the ending balance of Finished Goods Inventory. 58,270 $23,800 $19,389 515,300