Ralph Company uses a job-order costing system and has the following data avail

Ralph Company uses a job-order costing system and has the following data available:

Beginning direct-materials inventory $26000

Beginning work-in-process inventory 64000

Beginning finished goods inventory 58000

Direct materials purchased on account 148000

Direct materials requisitioned 90000

Direct labor cost incurred 130000

Factory overhead incurred 146000

Cost of goods completed 292000

Cost of goods sold 256000

Overhead application rate(based on direct labor cost) 125%

What is the cost of the ending inventory of Direct Materials?

A) $108000 B) $84000 C) $90000 D) $174000