Here are selected data for Propel Corporation: Beginning raw materials inventory $37,000 Beginning work in process inventory $61,500 Beginning finished goods inventory $57,100 Cost of materials purchased $151,000 Cost of direct materials requisitioned $91,300 Direct labor incurred $125,000 Actual manufacturing overhead $160,000 Cost of goods manufactured $288,000 Cost of goods sold $265,900 Manufacturing overhead rate (% of direct labor) 125% What is finished goods ending inventory?