Direct material ending inventory: $25,000. Work In Process Ending Inventory. $19,000. Finished goods beginning inventory: $84,000. Sales: $455,000. Cost of direct materials urchased during the year: $76,000. Cost of Goods Manufactured $280,000. Gross Profit for the year. $146,000. Selling and administrative expenses: $55,000. Conversion Cost: $162,000. Compute ending finished goods inventory (31/12/2020) Show calculations here