Please answer this question. Thank you,

Please show the steps as well.

26) Here are selected data for Ansel Corporation: Beginning work in process inventory $37,000 61,500 Beginning raw materials inventory- Beginning finished goods inventory Cost of direct materials requisitioned Actual manufacturing overhead 57,500 Cost of materials purchased C 151,000 91.300 160,000 127,000 293.000 Direct labor incurred Cost of goods manufactured Manufacturing overhead rate (% of direct labor) Cost of goods sold- 257,000 120% What is the finished goods ending inventory? 26) A) $293,000 B) $93,500 $78,500 D) $492,500