YZ Manufacturing uses a normal costing system and had the following data available for 2018: Direct materials purchased on account $116,000 Direct materials requisitioned 65,000 Direct labor cost incurred 102,000 Factory overhead incurred 112,000 Cost of goods manufactured 230,000 Cost of goods sold 198,000 Beginning direct materials inventory 20,000 Beginning WIP inventory 50,000 Beginning finished goods inventory 43,000 Overhead application rate, as a percent of direct-labor costs 116 percent The ending balance of finished goods inventory is .