Annapolis Clothing Company manufactures quality boating attire. The following selected financial information for the fiscal year 2018 is provided:

Item	Amount
Sales	$200,000
Cost of Goods Manufactured	43,000
Direct Material Purchased	80,000
Factory Overhead	20,000
Work in Process - January 1	60,000
Work in Process - December 31	30,000
Direct Material - December 31	20,000
Finished Goods Inventory - December 31	44,000
Net Income	30,000
Direct Materials used	60,000
Cost of Goods Sold	66,000

Use this information to determine the dollar amount of Annapolis Clothing's Finished Goods Inventory for January 1, 2018. (Round dollar values & enter as whole dollars only.)