Santos Inc. had the following information for the preceding year: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Direct materials used Direct labor Beginning Ending Inventory Inventory (1/1) (12/31) Manufacturing overhead applied $ 40,000 $30,000 Additional information for the year is as follows: $ 35,000 $ ?? $ 30,000 $?? $ 200,000 $ 150,000 $ 160,000 Cost of goods manufactured Unadjusted cost of goods sold $ 525,000 $ 544,000 What was the ending Finished Goods Inventory balance on 12/31?