Two friends create a company called Dream at the beginning of $2017.$ They each contribute with $20000$ to the capital of the company.

They paid for equipment costing $10000.$ This equipment is depreciated using the units$-$of$-$production method, no salvage value. The equipment is used for manufacturing purposes only. The useful life of this equipment is measured in units, it will reach the end of its useful life when it reaches $1000$ manufactured units.

They also purchase an initial stock of raw materials for $25000,$ of which $15000$ are paid cash. At the end of the year, $10000$ remain to be paid.

During $2017,$ the company has:

$$ Manufactured $200$ units of finished goods, the unit cost is $100.$

$$ Sold finished goods for $55000,$ paid cash.

$$ Paid manufacturing salaries for $8000.$

$$ Paid several administrative expenses for $8000.$

At the end of the period, the physical count of the inventory yields the following figures:

$$ Raw materials: $15000.$

$$ Finished goods: $50$ units.

The cash position at the end of $2017$ is: