Tus Manufachuring, Inc. provided the following information for the year The inventory account balances as of January 1 are given below. Direct Materials Nork - in - Progress Inventory $45,00011,000 A. $40,000 B. $136,000 C. $107,930 D. $6,000 Titus Manufacturing, Inc. provided the following information for the year: A. $40,000 B. $136.000 What is the ending balance in the Direct Materials account? A. $40,000 B. $136.000 C. $107,930 D. 36,000