At the beginning of the year, Big Bird Inc. had the following account balances:Work-in-Process Inventory, $2,000 and Finished Goods $2,000. The following additional details are provided for the year:

Direct materials placed in production	$83,000
Direct labor incurred	194,000
Manufacturing overhead incurred	302,000
Manufacturing overhead allocated to production	292,000
Cost of jobs completed and transferred	516,000
Total revenue	757,000
Cost of goods sold	441,000

After adjusting the balance in Manufacturing Overhead, the ending balance in the Finished Goods Inventory account is a ________.