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26) Here are selected data for Ansel Corporation: Beginning raw materials inventory Beginning finished goods inventorye Cost of direct materials Beginning work in process inventory $37,000 61,500 Cost of materials purchased 151,000 57,500 requisitioned Actual manufacturing overhead 91,300 160,000 127,000 293,000 Direct labor incurred Cost of goods manufactured Manufacturing overhead rate (% of direct labor) Cost of goods solde 257,000 120% What is the finished goods ending inventory? 26) D) $492,500 C) $78,500 A) $293,000 B) $93,500