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Niles Corporation is a manufacturer that uses job-order costing. The company has supplied the for the just completed year: Beginning inventories: . . . $47,000 Estimated total manufacturing overhead at the beginning of the year... Estimated direct labor-hours at the beginning of the year... $646,250 47,000 DL hours Results of operations: Raw materials (all direct) requisitioned for use in production S535,000 $699,000 Direct labor cost.... Manufacturing overhead: Other manufacturing overhead costs incurred .$134,000 .$453,000 Cost of goods manufactured 34) How much is the ending balance in the Raw Materials inventory account? A) $97,000 B) S585,000 C) $50,000 D) $47,000 35) The ending balance in the Work in Process inventory account is: A) S154,750 B) $ 174,750 C) $214,225 D) $194,750