17) Jill uses a normal cost system and had the following data available for 2010: Direct materials purchased on account Direct materials requisitioned (used) Direct labor cost incurred Cost of goods completed/manufactured Cost of goods sold Beginning direct materials inventory Beginning WIP inventory $ 148,000 82,000 130,000 292,000 256,000 26,000 64,000 58,000 125 percent Beginning finished goods inventory Overhead application rate, as a percent of direct-labor costs The ending balance of work-in-process (WIP) inventory is The ending balance of finished goods (FG) inventory is