Barney Company Uses a Job- Order- Cost System and Had

Barney Company uses a job- order- cost system and had the following data available: $\begin{array} { l } \text { Beginningdirect- materials inventory}&\$ 26,000 \\ \text {Beginning WIP inventory }&64,000 \\ \text {Beginningfinished-goods inventory }&58,000 \\ \text {Direct materials purchased on account }&148,000 \\ \text { Direct materials requisitioned}&82,000 \\ \text {Direct- labor cost incurred }&130,000 \\\text { Factoryoverhead incurred } & 146,000 \\\text { Cost of goods completed } & 292,000 \\\text { Cost of goods sold } & 256,000 \\\text { Overhead application rate } & 125 \%\end{array}$
(as a percent of direct- labor cost) The ending inventory of direct materials is:

A) $108,000
B) $174,000
C) $92,000
D) $82,000