Here are selected data for King Friday Corporation: Beginning raw materials inventory $37,000 Beginning work in process inventory $61,500 $151,000 Beginning finished goods inventory direct materials requisitioned S56,700 Cost of materials purchased labor incurred $12 L6S oo overhead factured S287.200 Cost of goods sold $265.200 Manufacturing overhead rate (% of direct labor) 125% What is the finished goods ending inventory? O A. $78,700 O B. O C $496,900 $287,200 O D. $67,300