Ryker Manufacturing, inc. provided the following information for the year: The inventory account balances as of January 1 are given below. Direct Materials Work-in-Progress Inventory Finished Goods Inventory $45,000 11,000 304,560 Purchases-Direct Materials Plant Utilities and Insurance Indirect Materials Used Indirect Labor Direct Materials Used in Production Direct Labor Depreciation on Factory Plant and Equipment Cost of Goods Manufactured Cost of Goods Sold $89,000 66,000 11,170 4,880 97,000 119,500 5,000 290,500 291,000 What is the ending balance in the Finished Goods Inventory? O A. $595,060 O B. $304,060 OC. $305,060 O D. $304,560