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 Cost of Goods Sold Beg. Bal. Purchases 8,500 Transferred Out 62,000 End. Bal. 6,900 Finished Goods Inventory Beg. Bal Work-in-Process Inventory 8,000 19,000 14,000 8,500 Transferred Out Transferred Out Beg. Bal. Materlals Labor Transferred in End. Bal. 40,000 4.700 End. Bal. What is the value of the beginning Finished Goods Inventory? O $4,700 o $13,800. O so. $26,700