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.	8,000	?	Transferred Out
Purchases	?
End. Bal.	6,400

Cost of Goods Sold
	57,000

Work-in-Process Inventory
Beg. Bal.	7,500	?	Transferred Out
Materials	18,000
Labor	13,500
Overhead	8,000
End. Bal.	?

Finished Goods Inventory
Beg. Bal.	?	?	Transferred Out
Transferred in	39,500
End. Bal.	4,200

What is the value of the beginning Finished Goods Inventory?

$0.

$4,200.

$13,300.

$21,700.