1.) NorthWest Corp. obtained the following information from its accounting records:

Sales

$70,000

Beginning Finished Goods Inventory

$10,000

Ending Finished Goods Inventory

$46,000

Cost of Goods Sold

$22,000

Ending Work-in-Process Inventory

$30,000

Use what you know about normal balances and Inventory transactions to calculate the $ amount transferred from Work-in-Process to Finished Goods.