On January 1, Feldstein Manufacturing had a beginning balance in Work in Process Inventory of $81,100 and a beginning balance in Finished Goods Inventory of $20,200. During the year, Feldstein incurred manufacturing costs of $350,100.

During the year, the following transactions occurred:

Job A12 was completed for a total cost of $120,000 and was sold for $126,700.

Job A 13 was completed for a total cost of $201,800 and was sold for $210,000.

Job A15 was completed for a total cost $67,000 but was not sold as of yearend.

What was the balance in Finished Goods Inventory at the end of the year?