Lanyard Company uses a job-order costing system to account for product costs. The following information pertains to 2016: $140,000 Materials placed into production 40,000 Indirect labor 160,000 60,000 Direct labor (10,000 hours) Depreciation of factory building Other factory overhead Increase in work-in-process inventory 100,000 30,000 Factory overhead rate is $18 per direct labor hour. Refer to Figure 5-4. What is the total amount debited to Finished Goods Inventory in 2011? $490,000 $510,000 $450,000 $550,000