ABC company uses a job order costing system and the beginning balance of the finished goods account includes: job 01 COGM=20,000; job 02 COGM=15,000; job 03 COGM= 10,000; total COGM=45,000; these items are in january.

job 01 was sold for 65,000 and jobs 02 and 03 were not sold. job 04 is completed and moved from WIP In the amount of 10,000. what is the balance in finished goods at the end of january?