Required informetion [The following information alpples to the questions displiared below] Eunneir Corporstion is a manufactures that uses job-order costing on January the company's inventory batances wete as follows The compary apples overbead cost to jobs using direct labor hours. For this yeat, the companys predeternined owerhend rase of $1125 per deect labor-hour was based on a cost formula that estimated $470.000 of total manufacturing ovechead for an estmated activey heves of 40,000 deect labor hours. The followng transections were recorded this year a Ritw macerials were purchased on account $592000 b. Fiw materiak used in production. $557,000 All of of the raw matetiak were used as direct materials. The following costs were accrued for employee services: direct tabor, $420,000, inditect labor, $150.000, seing and admenistrative salanes, $295,000 incursed vanous seting and administrative expenses le 0. odvertising sales travel costs, and finished toods warehousingl $391000. e incurted various manulacturng ovethead costs (eg, deprecubon, insurance, and unifies), $320,000 t. Manuflacturing owerthead cont was appled to production. The corpary actually worked 41,000 direct labor hours on all jobs during the year. 9 . Jobs costing $1300,450 to manufacture according to thee job cost sheets were completed during the year. h Jobs were sold on account to cuntomen during the year for a fotal of 52.925,000 The jobs cost 51,409,45010 itanufacture according to their pob cost sheets 2. What is the ending balance in Row Matenals