see attached

21 The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts. Direct Materials Inventory Cost of Goods Sold Beg. Bal. 9, 500 ? Transferred Out 72, 000 Purchases ? End. Bal. 7, 900 Work- in-Process Inventory Finished Goods Inventory Beg. Bal. 9, 000 ? Transferred Out Beg. Bal. ? ? Transferred Out Materials 21, 000 Labor 15, 000 Overhead 9, 500 Transferred in 41, 000 End. Bal. End. Bal. 5, 700 What is the value of the beginning Finished Goods Inventory