To following is selected financial data from Julian Manufacturing for the most recent year. 19,000 42,000 54,100 3,100 1 81,000 Ending raw materials inventory Ending work in process inventory Ending finished goods inventory Amount of underallocated manufacturing overhead Cost of goods sold for year Cost of raw materials purchased during year Cost of direct materials requisitioned during year Cost of indirect materials requisitioned during year Cost of goods completed during year Manufacturing overhe Manufacturing overhead % of direct labor cost 45,300 41,700 1 O 7,100 110,000 60,000 Tolo 10 125% D a company uses normal What is the beginning costing) $50,300 $2,300