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 Bee. Bal. 9,100 ? Transferred Out Purchases ? Cost of Goods Sold 71,000 7,800 Finished Goods Inventory Beg. Bal. End. Bal. Work in Process Inventory Beg. Bal. 8,900 Transferred Out Materials 20,800 Labor 14,900 Overhead 9,400 End. Bal. Transferred Out Transferred in End. Bal. 40,980 5,600 What is the value of the beginning Finished Goods Inventory? Multiple Choice SO $5,600 $14.700 $35,700