What is the Finished Goods Inventory? I can't find any reasonable explanation of how to get it.

Problem 15-03A a-d (Video) (Part Level Submission) Oriole Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending upon customer preference. On June 1, 2020, the general ledger for Oriole Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $4,500 $5,775 Manufacturing Overhead Applied Manufacturing Overhead Incurred $33,900 $32,400 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Cost Element Linton Direct materials Direct labor Manufacturing overhead Customer Job Rodgers Stevens $700 $900 600 750 $1,150 $2,250 200 250 $800 700 875 $2,375 During June, raw materials purchased on account were $5,100, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $800 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Time Tickets $800 Materials Requisition Slips $900 1,800 600 1,400 400 Rodgers Koss Stevens Linton Rodgers 800 300 1,200 400 Rodgers 400 400 3,500 1,300 $4,800 5,100 1,700 $6,800 General use Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for cu (a) Your answer is partially correct. Try again. Journalize the June transactions: (1) for purchase of raw materials, factory labor costs incurred, and ma automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 5100 Accounts Payable 5100 (To record purchase of raw materials) Factory Labor 1 4800 I Cash 4800 (To record factory labor costs paid) Manufacturing Overhead (2) Work in Process Inventory 5100 Manufacturing Overhead 1700 | Raw Materials Inventory 6800 (To record assignment of direct materials) Work in Process Inventory 3500 Manufacturing Overhead 1300 4800 Factory Labor (To record assignment of factory labor) Work in Process Inventory 4500 | Manufacturing Overhead 4500 (To record assignment of manufacturing overhead) (3) Finished Goods Inventory Work in Process Inventory T (To record completion of jobs) (3) Finished Goods Inventory Work in Process Inventory (To record completion of jobs) Cash 17300 | Sales Revenue 17300 (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold)