21. Calculate the beginning finished goods inventory.

(17-21) The financial records of Dubai, Inc. have been destroyed in a fire. The following information has been obtained from a separate set of records maintained by the accountant. Your assistance is now needed in computing the missing items. BB=Beginning Balance; EB=Ending Balance Raw Materials Inventory BB 4,000 Transferred Out ? Purchases ? EB 3,200 Cost of Goods Sold 28,500 Finished Goods Inventory BB ? Transferred Out ? Transferred In19,750 EB 2,100 Work-in-Process Inventory BB 3,750 Transferred Out ? Materials 9,000 Labor 6,750 Overhead 4,000 EB ? 17. Calculate the amount of direct materials transferred out. 18. Calculate the amount of direct materials purchases. 19. Calculate the ending work in progress inventory. 20. Calculate the amount of finished goods transferred out 21. Calculate the beginning finished goods inventory