The following is selected financial data from Turtle Bay Manufacturing for the most recent year. Ending raw materials inventory $ 21 comma 700 Ending work in process inventory $ 45 comma 200 Ending finished goods inventory $ 53 comma 600 Amount of underallocated manufacturing overhead $ 5 comma 400 Cost of goods sold for year $ 85 comma 700 Cost of raw materials purchased during year $ 45 comma 800 Cost of direct materials requisitioned during year $ 44 comma 300 Cost of indirect materials requisitioned during year $ 7 comma 500 Cost of goods completed during year $ 121 comma 000 Manufacturing overhead allocated $ 60 comma 300 Manufacturing overhead % of direct labor cost 125% What is the beginning finished goods inventory?