Munson Manufacturing used a normal cost system and had the following data available for 2020: Direct materials purchased in cash Direct materials requisitioned Direct labor cost incurred $158,000 93,000 130,000 Factory overhead incurred Cost of goods completed Cost of goods sold 142,600 295,000 240,000 Beginning direct materials inventory Beginning WIP inventory Beginning finished goods inventory Overhead application rate, as a percent of direct-labor costs 29,000 67,000 55,000 110 percent The ending balance of direct materials inventory is: $ The ending balance of work-in-process inventory is: $ The ending balance of finished goods inventory is: $