The financial records for the Harrison Manufacturing Company have been destroyed in a fite. 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 Beg. Bal. 9,600 Transferred Out Purchases ? Cost of Goods Sold 73,000 Transferred Out Finished Goods Inventory Beg. Bal. Transferred Out End. Bal. 8,000 Work in Process Inventory Beg. Bal. 9, 100 ? Materials 21,200 Labor 15,100 Overhead 9,600 End. Bal. ? Transferred in End. Bal. 41,180 5,800 What is the value of the beginning Finished Goods Inventory