ers 1,2 & 4 Pikachu Company had the following information for the prior year: Beginning Ending Inventory Inventory (January (December 1) 31) Work in Process Inventory $ ?? $ 47,000 S Finished Goods Inventory $ ?? $ 42,000 Additional information for the year is as follows: Direct materials used $260,000 Direct labor $210,000 Manufacturing overhead applied $220,000 Cost of goods manufactured $585,000 Unadjusted cost of goods sold $604,000 Saved What amount should be in the beginning Finished Goods Inventory balance on Janua