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 $1\mathrm{.}5$ 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?