Ryker Manufacturing, Inc. provided the following information for the year: Purchases Direct Materials - Plant Utilities and Insurance Indirect Materials Used Indirect Labor Direct Materials Used in Production Direct Labor Cost of Goods Manufactured Depreciation on Factory Plant and Equipment Cost of Goods Sold $91,000 68,500 11,070 4,530 96,000 119,000 5,000 291,000 290,000 The inventory account balances as of January 1 are given below. Direct Materials Work-in-Progress Inventory Finished Goods Inventory $46,000 10,000 304,600 What is the ending balance in the Finished Goods Inventory?