What is the ending balance in the Finished Goods Inventory?

Red Tail Manufacturing inc provided the following information for the year

Purchased - Raw Materials: $91,000

Plant Utilities and Insurance: $67,000

Indirect Materials Used: $11,000

Indirect Labor: $4,100

Direct Materials Used in Production: $97,000

Direct Labor: $117,000

Depreciation on Factory Plant and Equipment: $7,000

Cost of Goods Manufactured: $291,000

Cost of Goods Sold: $290,000

The inventory balances as of January 1 are given the below:

Raw Materials: $46,000

Work in Progress: $11,000

Finished Goods Inventory: $304,600

(a) $304,600

(b) $303,600

(c) $305,600

(d) $595,600