Conrad, Inc. recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records. 30 $66,500 Cost of Goods Sold 11,100 9,300 15,750 Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Selling and Administrative Expense Finished Goods Inventory, Ending Finished Goods Inventory, Beginning Direct Materials Used Skipped 15,825 Factory Overhead Applied Operating Income Direct Materials Inventory, Beginning Direct Materials Inventory, Ending 12,300 14,165 11,135 6,105 61,410 Cost of Goods Manufactured 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