Brankovich Company Uses a Job-Order Costing System and Has the Following

Multiple Choice

Brankovich Company uses a job-order costing system and has the following data available:
$\begin{array}{ll}\text { Beginning Direct Materials Inventory } & \$ 26,000 \\\text { Beginning Work-In-Process Inventory } & \$ 64,000 \\\text { Beginning Finished Goods Inventory } & \$ 58,000\\ \text {Direct materials purchased on account }&\$148,000 \\ \text { Direct materials requisitioned}&\$90,000 \\ \text {Direct labor cost incurred }&\$130,000 \\ \text {Factory overhead incurred }&\$ 146,000\\ \text {Cost of goods completed }&\$292,000 \\ \text {Cost of Goods Sold }&\$ 256,000\\ \text { Overhead application rate (based on direct labor cost) }&125\%\\\end{array}$
What is the cost of the ending inventory of Direct Materials?

A) $84,000
B) $90,000
C) $108,000
D) $174,000