Amoeba Manufacturing Company Provided the Following Information for the Year

Multiple Choice

Amoeba Manufacturing Company provided the following information for the year 2017:
$$\begin{array} { | l | l | } \hline \text { Purchases - raw materials } & \$ 91,000 \\\hline \text { Plant electricity, gas \& insurance } & 67,500 \\\hline \text { Indirect materials } & 11,990 \\\hline \text { Indirect labour } & 4200 \\\hline \text { Direct materials used in production } & 99,000 \\\hline \text { Direct labour } & 117,500 \\\hline \text { Depreciation on factory plant \& equipment } & 7000 \\\hline \text { Cost of goods manufactured } & 291,500 \\\hline \text { Cost of sales } & 291,000 \\\hline\end{array}$$
The inventory account balances as of 1 January 2017 are given below.
$$\begin{array} { | l | l | } \hline \text { Raw materials inventory } & \$ 41,000 \\\hline \text { Work in process inventory } & 12,000 \\\hline \text { Finished goods inventory } & 30,456 \\\hline\end{array}$$
What is the ending balance in the finished goods inventory?

A) $30,956
B) $30,456
C) $321,956
D) $261,044