Boben Corporation manufactures one product. Selected information from Boben's Ending Finished Goods Budget is presented below. Item Direct Materials Direct Labors Quantity Cost 5 pounds $2.00 per pound 4 hours $15.00 per pound 4 hours $6.00 per pound Total $10.00 $60.00 $24.00 Manufacturing Overhead The ending finished goods inventory has 10,000 units. The amount presented in Boben's budgeted balance sheet for finished goods is: $700,000 10 0 0 0 $390,000 0 $940,000 $230,000