Wayland Manufacturing uses a normal cost system and had the following data available for 2013:

• Direct materials purchased on account $74,000
• Direct materials requisitioned $41,000
• Direct labour cost incurred $65,000

• Factory overhead incurred $73,000
• Cost of goods completed $146,000
• Cost of goods sold $128,000

• Beginning direct materials inventory $18,000
• Beginning WIP inventory $32,000
• Beginning finished goods inventory $29,000
• Overhead application rate, as a percent of direct-labour costs 125 percent

The ending balance of direct materials inventory is:

		$51,000
		$41,000
		$87,000
		$46,000