With an explanation please

The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts. Direct Materials Inventory Cost of Goods Sold Beg. Bal Purchases 9,000 Transferred Out 67,000 End. Bal. 7400 Work-in-Process Inventory Finished Goods Inventory Transferred Out Beg. Bal. Materials Labor Overhead End. Bal. 8,500 20,000 4,500 9,000 Transferred Out Beg. Bal. Transferred in End. Bal. 40,500 5,200 What is the value of the beginning Finished Goods Inventory? O $5.200. O $31700. O so. O $14,300