On January 1, Feldstein Manufacturing had a beginning balance in Work-in-Process Inventory of $80,200 and a beginning balance in Finished Goods Inventory of $23,000 During the year, Feldstein incurred manufacturing costs of $350,200 During the year, the following transactions occurred Job A-12 was completed for a total cost of $120,400 and was sold for $126.500 Job A-13 was completed for a total cost of $200,300 and was sold for $210,800 Job A-15 was completed for a total cost $62,000 but was not sold as of year-end What was the balance in Finished Goods Inventory at the end of the year?