Poydras Inc. sells goods for $250,000 realihag a net income of$36,000 during the year ending December 31, 2019. Poydras' beginning Finished Goods Inventory on January 1,2019 was S140,000, its Cost of Goods Manufactured was $88,000, and its Cost of Goods Sold was sis0,000. a) Calculate Poydras' ending Finished GoodsInventory on December 31, 2019. b) Calculate Poydras' total period costs for the year ended December 31, 2019.