35 (34 complete) River Falls Manufacturing uses a normal cost system and had the following data available for 2018: Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completed Cost of goods sold Beginning direct materials inventory Beginning WIP inventory Beginning finished goods inventory Overhead application rate, as a percent of direct - labor costs $150,000 83,000 130,000 145.000 236.000 260,000 33,000 70.000 58.000 110 percent O A $191,000 B. $116,000 C. $100,000 D. $83.000 Click to select your answer Overhead application rate, as a percent of direct - labor costs The ending balance of direct materials inventory is O A. $191,000 B. $116,000 C. $108,000 D. $83,000 Click to select your