I need guidance with this general accounting problem using the right accounting principles.

Pinnacle Performance Wear manufactures high-performance athletic gear. The following selected financial data is provided for the fiscal year 2023: | Sales \"$640,000. Cost of Goods Manufactured $180,000 Direct Materials Purchased $200,000 Factory Overhead $60,000 Work in Process - January 1 $90,000 Work in Process - December 31 $75,000 Direct Materials - December 31 $40,000 Finished Goods Inventory - December 31 $95,000 Net Income $110,000 Direct Materials Used $140,000 Cost of Goods Sold $170,000 Determine the dollar amount of Pinnacle Performance Wear's Finished Goods Inventory for January 1, 2023