Warren Manufacturing Began Business on January 1 What Was the Balance in Finished Goods Inventory at Year-End

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: $$\begin{array} { | l | r | r | r | r | r | } \hline & \text { Job 1 } & \text { Job 2 } & \text { Job 3 } & \text { Job 4 } & \text { Job 5 } \\\hline \text { Direct Materials } & 1,000 & 7,500 & 4,800 & 3,700 & 1,500 \\\hline \text { Direct Labor } & 12,000 & 20,000 & 13,800 & 12,700 & 800 \\\hline \text { Allocated Mfg. Overhead } & 1,500 & 6,000 & 2,400 & 7,100 & 200 \\\hline & & & & & \text { Not } \\ \text { Job completed: } & \text { Jun 30 } & \text { Sep 1 } & \text { Oct 15 } & \text { Nov 1 } & \text { completed } \\\hline \text { Job sold: } & \text { Jul 10 } & \text { Sep 12 } & \text { Not sold } & \text { Not sold } & \text { N/A } \\\hline \text { Revenues: } & 25,000 & 39,000 & \text { N/A } & \text { N/A } & \text { N/A } \\\hline\end{array}$$ What was the balance in Finished Goods Inventory at year-end?

A) $35,000
B) $21,000
C) $44,500
D) $23,500