AB Company is a local manufacturing company. The operations manager has prepared the following selected cost information for your review. Manufacturing overhead $14,000 Work-in-process ending 7,000 Direct labour 72,000 Finished goods ending 57,000 Cost of goods sold 390,000 Direct materials Cost of goods manufactured 107,000 361,000 What is the opening finished goods inventory balance? Please round your final solution to the nearest dollar and do not include dollar signs.