Pikachu Company had the following Information for the prior year. Beginning Ending Inventory Inventory (January (December 1) 31) Work in Process Inventory $ 22 $ 42,000 Finished Goods Inventory $ ?? $ 37,000 Additional information for the year is as follows: Direct materials used Direct labor $235,000 $185,000 Manufacturing overhead applied $195,000 Cost of goods manufactured $560,000 Unadjusted cost of goods sold $579,000 What amount should be in the beginning Finished Goods Inventory balance on January 1?