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18. Gomer Pyle Corp. had the following information for the preceding year: Beginning Ending Inventory Inventory (1/1) (12/31) Work in Process Inventory ?? $35,000 Finished Goods Inventory ?? $30,000 Additional information for the year is as follows: Direct materials used $200,000 Direct labor $150,000 Manufacturing overhead applied $160,000 Cost of goods manufactured $525,000 Unadjusted cost of goods sold $544,000 What was the beginning Finished Goods Inventory balance on 1/1? a. $49,000 b. $65,000 c. $50,000 d. $69,000