GigaBite Company's computer system recently crashed, erasing much of the company's financial data. The following accounting information was discovered soon afterwards on the Chief Financial Officer's back-up computer data.

Cost of Goods Sold	$ 383,000
Work-in-Process Inventory, Beginning	30,750
Work-in-Process Inventory, Ending	40,900
Selling and Administrative Expense	51,350
Finished Goods Inventory, Ending	15,450
Finished Goods Inventory, Beginning	?
Direct Materials Purchased	174,300
Factory Overhead Applied	116,500
Operating Income	23,650
Direct Materials Inventory, Beginning	18,900
Direct Materials Inventory, Ending	6,150
Cost of Goods Manufactured	343,000
Direct Labor	57,250

The Chief Financial Officer of GigaBite Company has asked you to recalculate the following accounts and report to him by week's end.

What should be the amount in the finished goods inventory at the beginning of the year?