SJ Corp ahs the following data for 2020: RM, beginning of 5,000; Purchases of raw materials is 50,000; return of defective raw materials to suppliers of 4,000; return of direct materials from the production to warehouse (over issuance of direct materials) of 2,000; ending raw materials inventory of 1,000. Total Payroll of the company is 80,000, net of SSS, Pag ibig, Philhealth and Taxes withheld of 8,000. Per cost acctg, total payroll was allocated to 80% production and 20% OPEX. Then, the production payroll was allocated to 90% direct labor and 10% indirect labor. Budgeted overhead cost is 50,000 while the budgeted direct labor cost is 100,000. Indirect materials used is 3,000, Other overhead cost is 12,000. Beginning balances of WIP and FG are 10,000 AND 14,000, respectively. WIP decreased to 6,000 and FG increased by 4,000. What is the amount debited to Finished Goods account?