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 9,800 Beg. Bal Purchases Transferred Out End. Bal 8,200 Cost of Goods Sold 75,000 Work-in-Process Inventory Beg. Bal Materials Labor Overhead End. Bal 9,300 21,600 15,300 9,800 Transferred Out Finished Goods Inventory Beg. Bal Transferred Out Transferred in End. Bal 41,300 6,000 What is the value of the beginning Finished Goods Inventory? o $6,000 $15,100 O $39,700