Wayland Manufacturing uses a normal cost system and had the following data available for 2010:

Direct materials purchased on account $154,000

Direct materials requisitioned 80,000

Direct labor cost incurred 135,000

Factory overhead incurred 144,000

Cost of goods completed 295,000

Cost of goods sold 258,000

Beginning direct materials inventory 34,000

Beginning WIP inventory 64,000

Beginning finished goods inventory 58,000

Overhead application rate, as a percent of directminuslabor costs 110 percent

The ending balance of direct materials inventory is ________.

A. 188,000, B. 114,000, C. 108,000, D 80,000