The Financial Records for the Harrison Manufacturing Company Have Been

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.


$$\begin{array}{l}\text { Wark-in-Pracess Inventary }\\\hline \begin{array} { r r | r r } \text { Beg. Bal. } & 7,500 & ? & \text { Transferred Out } \\\text { Materials } & 18,000 & & \\\text { Labor } & 13,500 & & \\\text { Overhead } & 8,000 & & \\\hline \text { End. Bal. } & ? &\end{array}\end{array}$$
$$\begin{array}{l}\text { Finiched Guads Inventary }\\\hline \begin{array} { r r | r r } \text { Beg. Bal. } & \text { ? } & ? & \text { Transferred Out } \\& & & \\\text { Trarsferred in } & 39,500 & & \\\hline \text { End. Bal. } & 4,200 &\end{array}\end{array}$$
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What is the value of the beginning Finished Goods Inventory?

A) $0.
B) $4,200.
C) $13,300.
D) $21,700.