River Falls Manufacturing uses a normal cost system and had the following data available for 2020:

Direct materials purchased on account	$154,000
Direct materials requisitioned	90,000
Direct labor cost incurred	134,000
Factory overhead incurred	142,000
Cost of goods completed	299,000
Cost of goods sold	251,000
Beginning direct materials inventory	27,000
Beginning WIP inventory	67,000
Beginning finished goods inventory	53,000
Overhead application rate, as a percent of directminuslabor costs	105 percent

The ending balance of direct materials inventory is ________.

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Part 1

A.

$90,000

B.

$181,000

C.

$91,000

D.

$117,000