Here are selected data for Sunny Sky Corporation:

Beginning raw materials inventory	$37,000	Beginning work in process inventory	$62,200
Beginning finished goods inventory	$58,300	Cost of materials purchased	$151,000
Cost of direct materials requisitioned	$91,300	Direct labor incurred	$135,000
Actual manufacturing overhead	$160,000	Cost of goods manufactured	$287,000
Cost of goods sold	$265,000	Manufacturing overhead rate (per dollar of direct labor cost)	$1.25

What is the finished goods ending inventory?

1. $79,300
   		$80,300
   		$493,700
   		$287,000
   		$91,300