53 Water Feature Company uses a job-order costing system and applies overhead to jobs using a pre-determined overhead rate. The company closes any balance in the Manufacturing Overhead account to Cost of Goods Sold. During the year the company's Finished Goods inventory account was debited for $125,000 and credited for $110.000. The ending balance in the Finished Goods inventory account was $28.000. At the end of the year, manufacturing overhead was over-applied by $4.500. What was the balance in the Finished Goods inventory account at the beginning of the year? $19.500 $13.000 - $15.000 $43.000