$"$Of all the times this hard drive could crash, it had to be now," Ruth cried. "How can I finish the June financial reports without all the information? I knew I should have backed up the disk last night before I left work." News of the disaster traveled quickly through the office, and people began to stop by her cubicle to offer their help.Edward was the first to the rescue. $"$It might not be as bad as you think, Ruth. I have the financial reports from May right here.According to the balance sheet, we had a total inventory of $$200,000$ at the end of May. And I remember that the Finished Goods Inventory was $70\%$ of that amount.""I just finished the inventory counts last night," Brian chimed in from across the hall. "According to my tally sheets, we finished June with $$40,000$ in Direct Materials Inventory, $$21,000$ in Work in Process Inventory, and $$43,000$ in Finished Goods Inventory. This was a $25\%$ increase from the balance in Direct Materials Inventory at the end of May. I bet with a little more investigative work, we can get all the numbers you need to complete the reports."Sharon called from Payroll to tell Ruth that the company had paid a total of $$25,000$ for direct labor during June. Juan, the billing supervisor, e$-$mailed Ruth that the company had sent out invoices to customers totaling $$591,000.$Ruth knew that the overhead rate was $200\%$ of direct labor costs. She also knew that the company priced its product using a $100\%$ markup on the cost of goods sold. Armed with all this information, she sat down to reconstruct the inventory accounts Calculate the beginning finished goods?