Santos Incorporated had the following information for the preceding year: Beginning Inventory Ending Inventory (1/1) (12/31) Raw Materials Inventory $ 43,200 $ 38,400 Work in Process Inventory 42,400 ?? Finished Goods Inventory 35,600 ?? Additional information for the year is as follows: Direct materials used $ 202,600 Direct labor 154,000 Manufacturing overhead applied 164,800 Cost of goods manufactured 526,700 Unadjusted cost of goods sold 547,900 What was the ending Finished Goods Inventory balance on 12/31