Mendez Inc. had the following information for the preceding year: Beginning Ending Inventory Inventory (1/1) (12/31) Work in Process Inventory $ ?? $ 49,000 Finished Goods Inventory $ ?? $ 44,000 Additional information for the year is as follows: Direct materials used Direct tabor Cost of goods manufactured $270,000 $220,000 Manufacturing overhead applied $230,000 Unadjusted cost of goods sold $595,000 $614,000 What was the beginning Finished Goods Inventory balance on 1/1?