Here are selected data for Corn Corporation: Beginning raw materials inventory $37,000 Beginning work in process inventory 71,500 Beginning finished goods inventory 57,500 Cost of materials purchased 151,000 Cost of direct materials requisitioned 91,300 Direct labour incurred 127,000 Actual manufacturing overhead 160,000 Cost of goods manufactured 290,000 Cost of goods sold 257,000 Manufacturing overhead rate (% of direct labour) 120% What is the finished goods ending inventory at Corn Corporation