The Ride-On-Wave Company (ROW) produces a line of non-motorized boats. ROW uses a normal-costing systemand allocates manufacturing overhead using direct manufacturing labor cost. The following data are for 2014: Budgeted manufacturing overhead cost 127,500 Budgeted direct manufacturing labor cost 250,000 Actual manufacturing overhead cost 117,000 Actual direct manufacturing labor cost 228,000 Inventory balances on December 31, 2014, were as in the table below: What is the ending balance in finished goods if under-overallocated manufacturing overhead is prorated based on the overhead allocated in 2014 in the ending balances (before proration) in each of the three accounts? (1 Point) Account Ending balance (before proration) 2014 direct manufacturing labor cost in ending balance Work in process 50,700 20,520 Finished goods 245.050 59.280 Cost of goods sold 245,250 148,200 245 237 304330 0243 050 NO 245.830