A manufacturing company uses a normal cost system and had the following data available for 2019: Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Manufacturing overhead incurred Cost of goods completed Cost of goods sold Beginning direct materials inventory Beginning work-in-process inventory Beginning finished goods inventory $ 145,000 82,000 120,000 140,000 288,000 248,000 25,000 63,000 53,000 Overhead application rate, as a percent of direct-labor costs, 125 percent Required: (Enter your numeric answer for each requirement in the given answer box; Do not include dollar sign or comma in your answer; 4 points each) A) In the journal entry to record the direct materials placed into production, how much should direct materials inventory be credited for? B) What is ending balance of work-in-process inventory? C) What is ending balance of finished goods inventory