Here are selected data for King Friday Corporation: Beginning raw materials inventory Beginning finished goods inventory Cost of direct materials requisitioned Actual manufacturing overhead Cost of goods sold $37,000 $56,900 $91,300 160,000 $265,300 Beginning work in process inventory Cost of materials purchased Direct labor incurred $61,500 $151,000 $125,000 $287,300 125% Cost of goods manufactured Manufacturing overhead rate (% of direct labor) What is the finished goods ending inventory? ?, $287.300 OB. $78.900 O C. $67.300 OD, $497,000