Conrad, Inc. recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records. Cost of Goods Sold $ 71,000 Work-in-Process Inventory, Beginning 12,900 Work-in-Process Inventory, Ending 10,200 Selling and Administrative Expense 18,000 Finished Goods Inventory, Ending 18,300 Finished Goods Inventory, Beginning ? Direct Materials Used ? Factory Overhead Applied 13,200 Operating Income 14,660 Direct Materials Inventory, Beginning 11,540 Direct Materials Inventory, Ending 6,420 Cost of Goods Manufactured 65,640 Direct labor cost incurred during the period amounted to 1.5 times the factory overhead. The CFO of Conrad, Inc. has asked you to recalculate the following accounts and to report to him by the end of the day. What is the amount in the finished goods inventory at the beginning of the year?