During its first year of operations, Silverman Company paid $$14,000$ for direct materials and $$19,000$ for production workers' wages. Lease payments and utilities

on the production facilities amounted to $$17,000$ while general, selling, and administrative expenses totaled $$8,000.$ The company produced $5,000$ units and

sold $3,000$ units at a price of $$15\mathrm{.}00$ a unit.

What is the amount of finished goods inventory on the balance sheet at year$-$end?

Multiple Choice

$$20,000$

$$15,000$

$$4,000$

$$10,000$