Carey Company Had the Following Data Available The Ending Inventory of Finished Goods Is _____

Carey Company had the following data available: $$\begin{array} { l r } \text { B eginring direct-materials inventory } & \$ 26,000 \\\text { B eginning WIP Inventory } & 64,000 \\\text { B eginning finished-goods inventory } & 58,000 \\\text { Direct materials purchased on account } & 148,000 \\\text { Direct materials requisiti oned } & 82,000 \\\text { Direct-labor cost incurred } & 130,000 \\\text { Factory overhead incurred } & 146,000 \\\text { Cost of goods completed } & 292,000 \\\text { Cost of goods sold } & 300,000 \\\text { Overhead applicati on rate } & 150 \% \\\quad \text { as a percent of direct-labor cost) } &\end{array}$$ The ending inventory of finished goods is _____.

A) $58,000
B) $36,000
C) $50,000
D) $292,000