River Falls Manufacturing uses a normal cost system and had the following data available for 2018: Direct materials purchased $ 159,000 on account Direct materials 85,000 requisitioned Direct labor cost 133,000 incurred Factory overhead 140,000 incurred Cost of goods 285,000 completed 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 $193,000 O B. 5119,000