The following is selected financial data from Turtle Bay Manufacturing for the most recent year.

Ending raw materials inventory	$21,400
Ending work in process inventory	$44,600
Ending finished goods inventory	$53,800
Amount of underallocated manufacturing overhead	$5200
Cost of goods sold for year	$85,000
Cost of raw materials purchased during year	$45,500
Cost of direct materials requisitioned during year	$44,000
Cost of indirect materials requisitioned during year	$8000
Cost of goods completed during year	$121,000
Manufacturing overhead allocated	$60,600
Manufacturing overhead % of direct labor cost	125%

What is the beginning finished goods inventory?

		$89,800 = A
		$70,400 = B
		$138,800 = C
		$17,800 =D