Cruise Company Uses a Job Order Costing System and Had

Cruise Company uses a job order costing system and had the following data available for 2009.
$$\begin{array} { | l | r | } \hline \text { Beginning materials inventory } & \$ 36,000 \\\hline \text { Beginning work in process inventory } & \$ 64,000 \\\hline \text { Beginning finished goods inventory } & \$ 54,000 \\\hline \text { Materials purchased on account } & \$ 148,000 \\\hline \text { Direct materials requisitioned } & \$ 85,000 \\\hline \text { Direct labor cost incurred } & \$ 135,000 \\\hline \text { Actual manufacturing overhead incurred } & \$ 162,000 \\\hline \text { Cost of goods completed } & \$ 295,000 \\\hline \text { Cost of goods sold } & \$ 260,000 \\\hline \begin{array} { l } \text { Predetermined manufacturing overhead rate } \\\text { (as a percent of direct labor) }\end{array} & 125 \% \\\hline\end{array}$$ What is the ending finished goods inventory balance?

A) $35,000
B) $54,400
C) $19,000
D) $89,000