Here is some basic data for company D:

Begginning raw material inventrory $36,000

Begginning finished goods inventory 54,000

Cost of direct materials requisitioned 85,000

Actual manufacture overhead 162,000

Cost of goods sold 260,000

Begginning WIP inventory 64,000

Cost of material purchased 148,000

Dirct labor incurred 135,000

Completed goods 295,000

Manufacture overhead rate ( % of direct labor) 125%

What is the finished goods ending inventory? use T - Account