16. The Crystal Company provided the following information at the end of 2010. Finished goods inventory, ending $51,000 Cost of goods manufactured $87,000 Cost of goods sold $93,000 Work-in-process inventory, beginning $43,000 Work-in-process inventory, ending $38,000 The balance in the finished goods inventory account at January 1st must have been: a) $92,000. b) $45,000 c) $57,000. d) $44,000