11) Wayland Manufacturing uses a normal cost system and had the following data available for 2010: Direct materials purchased on account Direct materials requisitioned 82,000 Direct labor cost incurred 130,000 Factory overhead incurred Cost of goods completed Cost of goods sold 256,000 146,000 292,000 costs $ 148,000 Beginning direct materials inventory 26,000 Beginning WIP inventory 64,000 Beginning finished goods inventory 58,000 Overhead application rate, as a percent of direct-labor 125 percent a. The ending balance of direct materials inventory is b. The ending balance of work-in-process inventory is c. The ending balance of finished goods inventory is