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 Beg. Bal. 9,900 ? Transferred Out Purchases ? End. Bal. 8,300 Cost of Goods Sold 76,000 Work-in-Process Inventory Beg. Bal. 9,400 ? Transferred Out Materials 21,800 Labor 15,400 Overhead 9,900 End. Bal. ? End. Bal. ? Finished Goods Inventory Beg. Bal. ? ? Transferred Out Transferred in End. Bal. 41,400 6,100 What is the value of the beginning Finished Goods Inventory? $0. $15,200. () $6,100. (0 $40,700