Warren Manufacturing began business on January 1. During its first year of operation, Warren worked on five industrial jobs and reported the following information at year-end: Job 1 Job 2 Job 3 Job 4 Direct Materials $1,000 $7,500 $4,700 $3,800 Job 5 $1,500 Direct Labor 12,000 20,000 13,500 12,400 800 Allocated Mfg. Overhead 1,500 6,000 2,200 7,400 200 Job completed: Jun 30 Sep 1 Oct 15 Nov 1 Not completed Job sold: Jul 10 Sep 12 Not sold Not sold N/A Revenues: $25,000 $39,000 N/A N/A N/A What was the balance in Finished Goods Inventory at year - end?