Here are selected data for King Friday Corporation:

Beginning raw materials inventory	$37,000		Beginning work in process inventory	$61,500
Beginning finished goods inventory	$56,600		Cost of materials purchased	$151,000
Cost of direct materials requisitioned	$91,300		Direct labor incurred	$125,000
Actual manufacturing overhead	$160,000		Cost of goods manufactured	$287,800
Cost of goods sold	$265,700		Manufacturing overhead rate (% of direct labor)	125%

What is the finished goods ending inventory?