River Falls Manufacturing uses a normal cost system and had the following data available for 2018:

Direct materials purchased on account

$ 155 comma 000

Direct materials requisitioned

86 comma 000

Direct labor cost incurred

133 comma 000

Factory overhead incurred

146 comma 000

Cost of goods completed

286 comma 000

Cost of goods sold

250 comma 000

Beginning direct materials inventory

30 comma 000

Beginning WIP inventory

69 comma 000

Beginning finished goods inventory

59 comma 000

Overhead application rate, as a percent of directminuslabor costs

130 percent

The ending balance of finished goods inventory is ________.

e ending balance of finished goods inventory is ________.

A.

$ 59 comma 000

B.

$ 286 comma 000

C.

$ 36 comma 000

D.

$ 95 comma 000