Here are selected data for Sally Day Corporation: Beginning raw materials inventory Beginning firashed goods inventory Cost of direct materials requisitioned Actual manufacturing overhead Cost of goods sold $37,000 Beginning work in process inventory 56,300 Cost of materials purchased 91,300 Direct labor incurred 160,000 Cost of goods manufactured 265,000 Manufacturing overhead rate (% of direct labor) 61,500 151,000 125,000 287,000 125% What is the finished goods ending inventory? Select one: O a. $67,300 b. 5287,000 c. $78.300 d. $495.700