Pen Manufacturing Company Inc. produces and sells pens. The following amounts relate to production for the year ended December 31, 2019.

Direct materials used in production$50,000

Direct labour cost for the year100,000

Manufacturing overhead for the year150,000

Work in process, beginning25,000

Finished goods, beginning10,000

Cost of goods available for sale315,000

Cost of goods manufactured305,000

Cost of goods sold240,000

Work in process, ending20,000

What is Ending Finished Goods Inventory?

Select one:

a.$193,000

b.$75,000

c.$95,000

d.$50,000