The direct materials price variance for the recent accounting period is $8,000 unfavorable. The following is the balances at the end of the accounting year in standard cost: Direct materials inventory $20,000 Work in process inventory 30,000 Finished goods inventory 50,000 Cost of goods sold 100,000 Assuming that the unfavorable variance of $8,000 is a significant (material) and unavoidable amount for this company, how much the balance of finished goods inventory would be after proration?