9.

The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts.

Direct Materials Inventory
Beg. Bal.	9,600	?	Transferred Out
Purchases	?
End. Bal.	8,000

Cost of Goods Sold
	73,000

Work-in-Process Inventory
Beg. Bal.	9,100	?	Transferred Out
Materials	21,200
Labor	15,100
Overhead	9,600
End. Bal.	?

Finished Goods Inventory
Beg. Bal.	?	?	Transferred Out
Transferred in	41,100
End. Bal.	5,800

What is the value of the beginning Finished Goods Inventory?