Brankovich Company uses a

joborder

costing system and has the following data available:

Beginning Direct Materials Inventory $26,000

Beginning

WorkInProcess

Inventory $64,000

Beginning Finished Goods Inventory $58,000

Direct materials purchased on account $148,000

Direct materials requisitioned $90,000

Direct labor cost incurred $130,000

Factory overhead incurred $146,000

Cost of goods completed $292,000

Cost of Goods Sold $256,000

Overhead application rate (based on direct labor cost) 125%

What is the cost of the ending inventory of Direct Materials?

A.

$90,000

B.

$84,000

C.

$174,000

D.

$108,000