Selected financial data from Alberta Manufacturing for the recent year. Ending raw materials inventory $20,000 Ending work in process inventory $42,000 Ending finished goods inventory $54,100 Amount of under-allocated manufacturing overhead $3,100 Cost of goods sold for year $81,000 Cost of raw materials purchased during year $45,000 Cost of direct materials requisitioned during year $42,000 Cost of indirect materials requisitioned during year $7,000 Cost of goods completed during year $110,000 Manufacturing overhead allocated $60,000 Manufacturing overhead % of direct labor cost 125% What is the beginning raw materials inventory at Alberta Manufacturing