Pikachu Company had the following information for the prior year: Beginning Ending Inventory Inventory (January (December 1) 31) $ 22 $ 42,000 $ ?? $ 37,000 Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Direct materials used $235,000 Direct labor $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? What amount should be in the beginning Finished Goods Inventory balance on January 1? Multiple Choice $76,000 O $72,000 $56,000 $57,000