The ending balance of finished goods inventory is ________.

River Falls Manufacturing uses a normal cost system and had the following data available for 2018 Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completed Cost of goods sold Beginning direct materials inventory Beginning WIP inventory Beginning finished goods inventory Overhead application rate, as a percent of direct - labor costs $159,000 89,000 133,000 147,000 294,000 258,000 28,000 64,000 57,000 110 percent