Stephenson Company's computer system recently crashed, erasing much of the Company's financial data. The following accounting information was discovered soon afterwards on the CFO's back-up computer disk. Cost of Goods Sold $363,600 Work-in-Process Inventory, Beginning $29,900 Work-in-Process Inventory, Ending $38,900 Selling and Administrative Expense $50,500 Finished Good Inventory, Ending $15,400 Direct Materials Purchased $170,200 Factory Overhead Applied $113,000 Operating Income $22,700 Direct Materials Inventory, Ending $5,700 Cost of Goods Manufactured $330,900 Direct Labor $55,700 The CFO of Stephenson Company has asked you to recalculate the following accounts and report to him by week's end. What should be the amount in the finished goods inventory at the beginning of the year? $48,100 $379,000 $330,900 $15,400