River Falls Manufacturing uses a normal cost system and had the following data available for 2018: Direct materials purchased on $159,000 account Direct materials moved to 85,000 production Direct labor cost incurred 133,000 Factory overhead incurred 140,000 Cost of goods completed 285,000 Cost of goods sold 249,000 Beginning direct materials 34,000 inventory Beginning WIP inventory 70,000 Beginning finished goods 55,000 inventory Overhead application rate, as a 130 percent of direct-labor costs percent The ending balance of direct materials inventory is Select one: O A. $119,000 O B. $108,000 O C. $85,000 O D. $193,000