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Annapolis Clothing Company manufactures quality boating attire. The following selected financial information for the fiscal year 2020 is provided:
Item
Amount
Sales
$200,000
Cost of Goods Manufactured
55,000
Direct Material Purchased
80,000
Factory Overhead
20,000
Work in Process - January 1
60,000
Work in Process - December 31
30,000
Direct Material - December 31
Finished Goods Inventory - December 31
49,000
Net Income
Direct Materials used
Cost of Goods Sold
64,000
Use this information to determine the dollar amount of Annapolis Clothing's Finished Goods Inventory for January 1, 2020. Round to a whole number (no cents).
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