Westland Corp. produces industrial light fixtures. For the year, management estimated that total manufacturing overhead would be $1,120,000. Management decided to use direct labor hours to apply manufacturing overhead and budgeted 144,600 direct labor hours. The following information was compiled before an adjustment had been made to close Manufacturing Overhead Control: Raw Materials Inventory $124,600 Work in Process Inventory $464,220 Finished Goods Inventory $432.870 Cost of Coods Sold $2,340,900 For the year, manufacturing overhead was underapplied by $220,000. If Westland prorates the underapplied overhead, what is the ending balance of the Finished Goods Inventory? $403.456 $461.184 $404,556 $462.284