Everspring, Inc. has the following data for 2020. Raw Materials Work in Process Finished Goods Beginning Balance $30,000 $75,000 $210,000 Ending Balance ? $130,000 $225,000 Actual overhead $150,000 Cost of goods manufactured $215,000 Direct labor hours used (each employee paid the same wage) 2,000 Gross profit rate 60% Operating expenses $92,000 Raw materials purchased $70,000 Raw materials used ($35,000 direct, $15,000 indirect) $50,000 Over-applied overhead $20,000 Additional facts: 1. Each direct labor employee is paid the same wage. 2. Everspring allocates overhead based on the usage of direct labor hours; estimated and actual direct labor hours were the same. 3. Any over/under-applied overhead is closed directly to Cost of Goods Sold. What amount is shown on the 12/31/2020 balance sheet for Inventory? Numeric Response