Based on the following information what was the balance of finished goods inventory? Ditect materials used in production $110,000 Direct labour costs for the year 55.000 Work in process, beginning 22.000 Finished goods, beginning 45.000 Cost of goods available for sale 288.000 Cost of goods sold 238.000 Work in process, ending 16.000 O a $193.000 1.595.000 545.000 a. 550 000 C